Section 46: Non-liability for loss of instruments sent under section 38
Indian Stamp Act • Official Statutory Text & Practice Guide
Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1899
Indian Stamp Act • Official Statutory Text & Practice Guide
Legal Commentary & Landmark Judgments: Section 46
Section 46 provides statutory immunity to public officers and the Government against civil liability for the accidental loss or damage of any instrument impounded and transmitted under Section 38, provided the loss was not occasioned by gross negligence or willful misconduct.
Before any original title deed or high-stakes commercial contract is transmitted by a court registry to the Collector under Section 38, file an urgent application requesting the court to prepare and retain certified colored photocopies with official registry seals on record. In the event of document loss in revenue transit, file an affidavit establishing gross departmental negligence to bypass Section 46 immunity and simultaneously petition the trial court for leave to admit reconstructed secondary evidence.