The question raised in this case is whether a foreign promissory note duly stamped in accordance with the Indian Stamp Act, is to be stamped again before the actual endorsement of the promissory note in favour of a person who thereafter files a suit on the promissory note. The view taken by the Court below is that under section 19 of the Indian Stamp Act it is incumbent upon the first holder of the promissory note to affix a proper stamp to the promissory note, before its negotiation in favour of the present plaintiff. The suit in the Court below failed on this construction of section 19 of the Indian Stamp Act. What Mr. Narayana Pai urges is that section 19 does not provide that in the case of foreign instruments duly stamped in accordance with the Indian law, there must be a re-stamping of such instruments over again by virtue of section 19 of the Indian Stamp Act. The point raised is one of first impression and there are no doubt considerations of leniency to the subject which may well support this view contended for by Mr. Narayana Pai. But there is a ruling of a learned Judge of this Court sitting singly reported in Sivasubramania Thevan v. Kalingaraya Konar1, which