The cancellation of a stamp may be done by writing the name of the executant on it or initialling the same or in any other effectual manner.

( 1 ) THIS is a revision preferred by the plaintiff who instituted a suit in the Court of the Small Causes at Hyderabad for the recovery of a sum of Rs. 850. 00 on the foot of a promissory note dated 13-3-1957 executed by the first respondent herein, Sarojini Devi. The second respondent was used as a surety, the said liability having been undertaken by writing on the promissory note itself. The executant, the first respondent, was ex parte. The second respondent denied the suit transaction and her liability as surety thereunder. A further objection was taken by the second respondent (D-2), who contested the suit, that there has not been an effectual cancellation of one of the adhesive stamps which the instrument bears, that for the said reason the instrument shall be deemed to be unstamped and, as such, inadmissible in evidence.

( 2 ) THE learned Judge disbelieved the case of the respondent (the contesting defendant) on merits but had upheld her contention that the suit pro-note was inadmissible and so dismissed the suit.

( 3 ) THE point raised in this revision is that the learned Judge was in error in considering that one of the adhesive stamps affixed to the instrument was not cancelled in an effectual manner and inadmissible in evidence for that reason. It is the further contention that the question whether a stamp has been cancelled in an effectual manner has to be decided on the facts of each case. Thus, the point arising in this revision is whether the view of the learned Judge warrants interference in revision.

( 4 ) EX. A. 1 is the suit promissory note for a sum of Rs. 850. 00. It is stamped with two-one-anna stamps affixed one beneath the other. The upper stamp is crossed by a horizontal line; one beneath it bears the signature of the first respondent and the date of execution of the suit promissory note. This pattern of the instrument has come in for criticism that the upper one anna adhesive stamp was not cancelled in a manner that it cannot be used again. The relevant provision of the Hyderabad Stamp Act, which was in force on the date of the instrument is in these terms. Section 10: 10 (1) (a):"whoever affixed adhesive stamp to any duty payable instrument which has been executed by any person shall, when affixing stamp, so cancel or obliterate the same that it cannot be used again; and (b) Whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of such execution, unless such stamp has been already cancelled or obliterated in the manner aforesaid, so cancel or obliterate the same that it cannot be used again. (2) Any instrument bearing an adhesive stamp which has not been so cancelled or obliterated that it cannot he used again shall, so far as such stamp is concerned, be deemed to be unstamped. (3) The person required by Sub-section (i) to cancel or obliterate an adhesive stamp may cancel or obliterate it by writing on it his name or initials or the name or initials of his firm, with the true date of his so writing or in any other effectual manner". A plain reading of this section would indicate that the section postulates the cancellation of a stamp in a manner that it cannot be used again. The provision also indicates that cancellation of a stamp may be done by writing the name of the executant on it or initialling the same or in any other effectual manner. There can be no controversy that the provision does not say that cancellation has to be effected only by signing the name. It would appear that advisedly this provision was introduced to give effect to the customary ways of cancelling stamps obtaining in the law merchant. The true test, therefore for determining whether an adhesive stamp has been effectually cancelled is whether an ordinary man would, on seeing the stamp, believe that it had already been used so as to preclude him from using it again. This question, in its very nature, is one of fact to be decided on an examination of the stamp in each particula