What treatment of a label by the proper officer satisfies the label limb of the definition of…
Section 2(13)(a) requires the label to be both affixed and impressed by the proper officer. Section 2(13)(b) separately covers stamps embossed or engraved on stamped paper.
Choose your answer
What treatment of a label by the proper officer satisfies the label limb of the definition of ‘impressed stamp’ in Section 2(13)(a) of the Indian Stamp Act, 1899?
Answer and explanation
Correct answer C
Section 2(13)(a) requires the label to be both affixed and impressed by the proper officer. Section 2(13)(b) separately covers stamps embossed or engraved on stamped paper.
Option feedback
Option A
Affixing alone does not satisfy the conjunctive wording of Section 2(13)(a).
Option B
Impressing alone does not satisfy the conjunctive wording of Section 2(13)(a).
Option C
The statutory label limb requires both acts by the proper officer.
Option D
Issuing a label alone does not satisfy either of the two acts required by the label limb.
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Himachal Pradesh Judicial Services