1. The question arising in this miscellaneous appeal is whether or not the suit document is a promissory note. The trial court has held that it is a promissory note; but the learned judge has dismissed the suit since the document is not sufficiently stamped. Under S.35 of the Indian Stamp Act,

"No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon....".

In the proviso to the above section documents which can be admitted in evidence on payment of duty have been indicated But the promissory note under consideration does not come under that category. The present promissory note is for Rs. 4500/-. Under Art.49 of the Stamp Act the duty payable is the same as a bill of exchange and calculated on that basis the plaint promissory note is chargeable with stamp duty of Rs. 100/-. But the stamp affixed on the note is to the value of 40 No. only. So there is no doubt that the document, if treated as a promissory note is insufficiently stamped and the learned Subordinate Judge has rightly dismissed the suit. On appeal, however, the learned District Judge