The only discrepancy in an unsamped agreement is to present an unsampled agreement in court as evidence. § 35 of the Stamps Act renders a document that does not bear the required stamp duty inadmissible by the courts. However, this provision has certain exceptions and does not totally deny the rights of the parties to enforce such an unsampled agreement. Under this section, an unsamped agreement may be authorized in court, under which the tax on the stamp of the deficit is accompanied by the penalty, that is, the amount of the deficit penalty, which may vary from state to state, is paid. In case of payment of a deficit and a penalty, the contract is considered fully sealed. Article 25 of the BS Act imposes stamp duty on an act of transfer relating to movable and/or immovable property.