SITARAM Vs. MATHURALAL

JUDGEMENT

(1.) This revision filed by the plaintiff-applicant is directed against an order dated 2-3-83 passed by the Civil Judge, Class II, Bhikangaon, id a suit based on a promissory note, whereby he has held that the promissory note on which the suit is based is inadmissible into evidence as the promissory note does not bear the refugee relief stamp of 10 p. which was levied according to Section 3-A of the Stamp Act.

(2.) Section 3-A of the Stamp Act, which is reproduced below, was introduced by the Stamp and Excise Duty (Amendment) Act, 1971 (44 of 71):

(3.) The promissory note in question in the present suit was admittedly executed much later after the said Refugee Relief Taxes (Abolition) Act, 1973 came into force.