USUF DADABHAI Vs. CHAND MAHOMED

JUDGEMENT

(1.) This is a reference by the Superintendent of Stamps of the Central Provinces and Berar under Section 57 (1) (b) of the Indian Stamp Act.

(2.) Usuf Dadabhai filed a Suit in the civil Court on two bills of exchange of Rs. 500 each. One was stamped with an eight anna postage stamp and a one anna postage and revenue stamp equivalent to a sum of nine annas, the amount of duty leviable on the bill. The second bill of exchange was stamped with four eight anna postage stamps, two four anna postage stamps and one one anna postage and revenue stamp of the total value of Rs. 2-9-0 being stamps of the proper duty leviable on the bill.

(3.) The plaintiff applied under Section 37 of the Indian Stamp Act and Rule 18 of the Rules framed thereunder to the Collector for validation and certification of the bills, on payment of the duty required by the rule. The Collector passed an order that having regard to the ruling of the Judicial Commissioner's Court in Tukarmn V/s. Sonajee (1910) 7 N. L. R. 26 he had to hold that the instruments had been stamped with stamps of improper description. As stated in that case, the object of the Act was not to exclude evidence or to enable parties to avoid their obligations on technical grounds but to obtain revenue for the Government. That object had been served in the present case. He, therefore, directed that the applicant should affix stamps of the proper description, on which those two instruments should be held as duly stamped under Rule 16 framed under the Indian Stamp Act.