J J MARTIS Vs. CUTHBERT D SOUZA

JUDGEMENT

(1.) The question referred is whether a promissory note stamped with quarter anna postage stamps can be validated by the Collector under Rule 18 of the Government of India Stamp Rules.

(2.) Section 37 of the Indian Stamp Act empowers the Governor-General in Council to make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same, is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution. Rule 18 which has been made in pursuance of this power enables the Collector, where an instrument bears a stamp of sufficient amount, but of improper description, on payment of the duty with which the instrument is chargeable, to certify by endorsement that it is duly stamped.

(3.) The answer to the question referred depends on whether the quarter anna stamps on the instrument are stamps of improper description.