JAGAT NARAYAN, J.—This is a revision-application by the plaintiff against an order of the Munsiff, Gangapur holding that the suit pro-note is not properly stamped in as much as it bears an adhesive stamp of 10 nP. instead of an impressed stamp.

2. Under Art. 49 of Sehedule 1 to the Stamp Act a pro-note upto Rs. 250/-in value payable on demand is to be stamped with a stamp of 10 nP. When the value exceeds Rs. 250/- but does not exceed Rs. 1000/- it is to be stamped with a stamp of 15 nP. If the value exceeds Rs. 1000/- it is to be stamped with a stamp of 25 nP. Under sec. 11(a) of the Stamp Act instruments chargeable with duty not exceeding 10 nP. (except parts of bills of exchange payable otherwise than on demand and drawn in sets) may be stamped with adhesive stamps. The promissory note in suit is of the value of Rs. 150/-. It is chargeable with stamp duty of 10 nP. Under sec. 11 (a) of the Stamp Act it can be stamped with adhesive stamps.

3. Rule 6 of the Rajasthan Stamp Rules runs as follows—

6. Promissory note and bill of exchange— A promissory note or a bill of exchange shall, except as provided by sec. 11 or by rules 14 and 19, be written on paper on which a stamp of the proper value, with or without the word "hundi" has been engraved or embossed."

From the above rule also it is clear that a promissory note shall be written on impressed stamp except as provided by sec. 11, that is, when the value of the promissory note does not exceed Rs. 250/- it can be stamped with adhesive stamp.

4. Under rule 14 promissory notes payable on demand, when the value or the amount exceeds Rs. 250/-, may be stamped with adhesive stamps. It may be pointed out that both sec. 11 and rule 14 use the word "may" and not word shall That means that a promissory note can always be written on an impressed stamp whatever its value.

5. The revision application is accordingly allowed, the order of the learned Munsiff is set aside and he is directed to admit the promissory note in evidence and proceed with the suit in accordance with law. The costs of this revision application shall abide the final result in the suit.

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