1. The plaintiff-petitioner Gurdev Singh filed the suit for the recovery of Rs.300/- on the basis of the pronote and the receipt dated July 7,1972, executed for a sum of Rs.3,000/- with interest at the rate of 1.25 per cent, per month.

2. The plaintiff alleged that the defendant after repeated demands, had re-paid a sum of Rs.2,600/- as the principal and Rs.1,100/- as the interest on June 20,1975. Thus, then, only a sum of Rs.300/- was due from him. In the written statement, the defendant denied the receipt of Rs.3,000/- from the plaintiff and also the execution of the pronote and the receipt in his favour. He also denied the re-payment of Rs.2,600/-, as alleged. The trial Court found that the pronote and the receipt, in question, were executed by the defendant in favour of the plaintiff. However, the suit was dismissed on the ground that the pronote, in question, was not duly stamped in terms of S.2(ii) of the Stamp Act, 1899 (hereinafter called the Act), as it did not bear the additional duty of the refugee relief stamp as provided by sub-secs.(1) and (2) of S.3-A of the Act. In appeal, the learned Senior Subordinate Judge exercising appellate powers affirmed the said fin