The claim concerned the recovery of a sum of $3,907.37 being principal and interest on an overdraft facility through a letter of guarantee (P2). At the conclusion of the trial before the learned magistrate, the magistrate had what he called "a real doubt" as to when P2 was actually signed. PW1, the bank officer testified that from his file record it would seem that P2 was executed by the second defendant before it was posted to the Segamat Branch of the bank. According to third defendant (DW1) some time in November 1973 he was called by the manager of the bank in Segamat and he then signed P2 on November 16, 1973. He also said that when he signed P2 on November 16, 1973 the signature of the second defendant and the witness were already there and he was positive about this — pages 18–19 of the appeal record. If however P2 was executed on April 17, 1974 and stamped on April 18, 1974 the question of any penalty under section 47 of the Stamp Ordinance, 1949 does not arise. If, however, P2 was executed as borne out by the evidence on November 16, 1973 but stamped only on April 18, 1974 then it would be subject to payment of a penalty of $25 under that section of the