S.S.JHA
ISMAIL KHAN – Appellant
Versus
RAM PRAKASH VERMA – Respondent
( 1 ) ONLY question involved in this petition is whether non-fixation of adhesive stamp inscribed for the use of revenue shall render the pronote inadmissible in evidence.
( 2 ) IN the present case, an objection was raised as to admissibility of the pronote on the ground that it does not bear the stamp inscribed for the purpose of revenue. The pronote consists of special adhesive stamp of denomination of Rs. 5/-, 2/- and two stamps of 25 paise each. Thus, Rs. 7. 50 paise is affixed on the promissory note.
( 3 ) ONLY question involved in this case is whether special adhesive stamp can be affixed on a pronote.
( 4 ) FOR considering the position of law it will be appropriate to refer to S. 10 of Indian Stamp Act, 1899 (hereinafter referred to as the 'act' ). Section 10 of the Act is reproduced below :-"10. Duties how to be paid.- (1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps- (a) according to the provisions herein contained; or (b) when no such provision is applicable thereto as the State Government may by rule direct. (
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