HASAN KHAN Vs. ISHWARDAS

JUDGEMENT

(1.) This is a reference under Section 57 of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act'), made by the Board of Revenue by its order dated 8th Dec, 1980.

(2.) The material facts giving rise to this reference briefly are as follows:- Non-applicant Ishwardas s/o Daulatram filed a civil suit against applicant Hasan Khan S/o Jamal Khan for recovery of the amount due on the promissory note alleged to have been executed by Hasan Khan on 5th June, 1972. Stamps worth forty paise were affixed to the promissory note. A preliminary objection was raised on behalf of Hasan Khan in the civil suit that the promissory note could not be admitted in evidence. The learned Civil Judge directed Ishwardas to get the document certified as duly stamped. Accordingly, non-applicant Ishwardas submitted an application before the Collector of Stamps, Badnagar to certify the promissory note as duly stamped under Section 37 of the Act. The Collector of Stamps directed that since refugee relief stamps were not available, the non-applicant Ishwardas should pay ten paise in the treasury and produce necessary proof in that behalf so that the instrument could be certified as duly stamped. Aggrieved by the order of the Collector of Stamps, the applicant Hasan Khan approached the Board of Revenue and prayed that the matter be referred to this Court under Section 57 of the Act The Board of Revenue has accordingly referred this matter to us with its opinion that the promissory note in question could be certified as duly stamped under Section 37 of the Act.

(3.) Shri Mehta, learned counsel for the applicant Hasan Khan, contended that the requirement about payment of additional stamps was imposed by Section 3-A of the Stamp and Excise Duties (Amendment) Act, 1971, and that Section 37 of the Act was not attracted in the instant case.