Rajasthan Stamp Act, 1998–Secs. 35 & 39–Agreement of sale executed on the stamp of Rs.100 which was kept in D part of the paper book, was declined to be impounded–Justification–If the petitioner was willing to pay the stamp duty and penalty payable in terms of Sec. 39(1), same could have been sent for determination of deficit stamp duty–Impugned order set aside and ordered accordingly.
