Rajasthan High Court
Sarjoo Prosad, C.J.
Dalpat Singh - Appellant
Versus
Jiwanmal - Respondents
S.B. Civil Revision No. 128 of 1959
Decided On : February 09, 1960
2. It is argued by the learned counsel for the petitioner that: (1) the promissory note was insufficiently stamped at the time of its execution inasmuch as there appear to have been only two one anna stamps having been subsequently affixed thereon; and (2) the stamps affixed on the document were not of appropriate description.
3. So far as the first point is concerned, the learned Judge on an examination of the document has clearly come to the conclusion that all the four stamps on the document were there at the time of its execution, and the suggestion that the stamps on the left side must have been affixed at a later stage was not well-founded. In the written statement no such definite plea was taken that two of the stamps on the document were subsequently affixed, and no evidence was led on the point by the defendant. An examination of the document shows that there are four revenue stamps of one anna each affixed on the document. The first part of the defendants signature appears to be on the stamps on the right side, but the stamps on the left side have been cancelled by putting cross marks upon them. The manner in which the stamps were affixed clearly goes to show that they must have been affixed at the same time, and having examined the document myself, I have no reason to doubt the correctness of the finding of the learned Judge on the point. The finding is one of fact, which cannot be challenged in revision. The suggestion that the cancellation of the stamps on the left side by putting marks on the document in a different ink does not also appear to be correct, as held by the learned Judge. It is true that there is no signature on the stamps on the left side, and that merely cross marks have been put on those stamps; but in the eye of law even that would amount to cancellation of the stamps in question. Sec. 12 of the Stamp Act of course requires that whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of its execution, cancel the same so that it could not be used again. The omission to cancel any stamp may result in the document being taken to be unstamped to that extent; but the question whether or not a particular document has been effectively cancelled is a question purely of fact to be decided on an examination of the stamp in each particular case, and it has been held in several Cases that the drawing of two lines crossing each other across the face of the stamp is an effectual cancellation. The learned Judge, therefore, rightly held that all the four stamps were affixed there at the time of the execution of the document, and that they had been duly cancelled. It cannot, therefore, be held that the document was unstamped on that account.
4. It is next contended that the stamps used on the document are not the stamps of the description contemplated by the law, and as such the document should not be held to be duly stamped. The argument on this ground is two-fold. It is contended that under the Rajasthan Stamp Rules, which came into force on the 23rd of April, 1955, the stamps used on the document should have the word "Rajasthan" or the letters "Raj" super-imposed on them. The stamps on the present instrument not being so superimposed, could not be recognised for purposes of the Stamp law. Secondly, it is ar
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