An instrument that is not duly stamped:
AIs void and of no effect
BIs inadmissible in evidence in civil proceedings until stamped with any penalty dueCORRECT
CMay be stamped only with the consent of the court
DAttracts no consequence
ICANTaxationStamp Duties and Other Taxes2024
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Why the answer is B, and why the others tempt you.
An unstamped instrument is not automatically void, but it cannot be received in evidence in civil proceedings until it is stamped together with the applicable penalty for late stamping.
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