ASSARY v. PERERA

P. C, Avissawella, 14,181.

Prohibition against sale of stamps without license-Exemption-Petition-drawer-Ordinance No. 3 of 1890, section 43.

Ordinance No. 3 of 1890, section 43, enacts-

" No person, other than the Commissioner or a Government Agent, shall vend or deal in stamps in any part of this Island without having first obtained from the Commissioner a license for that purpose, which shall be in force and unrevoked at the time of such vending or dealing: and if any person, other than such Commissioner or Government Agent, shall sell or offer for sale any (stamp denoting or purporting to denote any stamp duty, or shall exchange any such stamp for any other stamp or for any other article or thing, without holding such license as aforesaid, and in accordance with the terms of such license, he shall for every such offence be liable , to a fine not exceeding one hundred rupees. Provided that it shall be lawful for any person employed to prepare or write any instrument liable to stamp duty to charge his employer with the amount of the stamp or stamps affixed to or impressed on the paper or other material upon which such in