JAIDAYAL SHANTI KUMAR Vs. GAJADHAR

JUDGEMENT

(1.) These are two connected civil references by the Board of Revenue under Section 57 of the Stamp Act as adapted to Rajasthan by the Rajasthan Stamp Law (Adaptation) Act (No. VII of 1952) (hereinafter to be referred to as the Rajasthan Act). As the point raised in the two references is exactly the same, we propose to decide it by one judgment.

(2.) We set out briefly the facts which have led to these references. Two suits were pending before the Civil Judge, Gangapur, on two hundis. In both cases the hundis are said to bear sufficient stamps But of improper description. Therefore, the plaintiffs of the two suits applied to the Collector for a certificate under S-37 of the Stamp Act. The Collector refused to give the certificate holding that he could not issue a certificate under that section till rules were framed by the State Government as provided therein. He was of the view that the Jaipur Stamp Rules which were in force could not be said to have continued after the coming into force of the Rajasthan Act. Thereupon, the two plaintiffs brought the matter to the notice of the Board of Revenue under Section 56(1) of the Stamp Act. and the Board has made these references under Section 57 of the Stamp Act, as it is of the opinion that the Jaipur Stamp Rules continued in force after the Rajasthan Act came into force by virtue of the first proviso to Section 6 of the Rajasthan Act. The Board has prayed that necessary direction be issued in this matter by this Court after declaring the law.

(3.) A preliminary objection has been raised on behalf of Bhagwan Sahai, opposite party, that the Board has no jurisdiction to make a reference to this Court under Section 57 of the Stamp Act, and the argument is that the Collector having decided the matter, there is nothing pending before him, and the Board has no jurisdiction to interfere under Section 56 and therefore cannot make a refeence under S 57 In support of this argument reliance is placed on a number of cases relating to Section 40 Sub-section (2) Of the Stamp Act.