NATWARLAL POPATLAL MARU Vs. JAYABEN DAMODAR TANK HEIRS OF DECD DAMODAR TRIKAMJI TANK SMT
HIGH COURT OF GUJARAT
NATWARLAL POPATLAL MARU
JAYABEN DAMODAR TANK,(HEIRS OF DECD.DAMODAR TRIKAMJI TANK)
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(1.) This is a Revision Application by the original defendants Nos. 1 and 2 of the Regular Civil Suit No 6/1977 which has been filed by the opponents-plaintiffs in the Court of the Civil Judge (Jr. Dn.) Rajkot on the basis of a promissory note Mark 30/1 on the record of the learned trial Judge. When the plaintiffs witness No. 1 was being examined at Exh. 31 and he tried to prove the promissory note in question the present applicants advocate objected to the document being received evidence on the ground that it was not duly stamped and could not be received in evidence by virtue of the mandate of sec. 35 of the Indian Stamp Act 1899 which admittedly is still applicable to the Saurashtra region of the erstwhile Saurashtra State. The objection was based on the ground that the promissory note in question was not written on paper on which a stamp of the proper value with or without the word hundi has been engraved or embossed. It was therefore contended that Rule 5 of the Saurashtra Stamp Rules 1949 could not be said to have been complied with and therefore the said promissory note for all practical purposes was unstamped and therefore not worthy to be admitted in evidence.
(2.) Rule 5 of the Saurashtra Stamp Rules which even Mr. J. R. Nana- vaty for the original plaintiffs conceded to be operative reads as follows:-
"5 Promissory notes and bills of exchange-A promissory note or bill of exchange shall except as provided by sec. 11. or by Rules 13 and 19 be written on paper on which a stamp of the proper value with or without the word hundi has been engraved or embossed".
(3.) If the above-mentioned Rule 5 alone had held the field the argument advanced by Mr. Doshi for the original defendants (applicants herein) would have been required to be upheld. However Rule 5 itself is subject to the exceptions provided by sec. 11 of the Indian Stamp Act or Rules 13 and 19 of the Saurashtra Stamp Rules. Rule 13 of the Sau- rashtra Stamp Rules in so far as it is relevant reads as follows: "CHAPTER III. OF ADHESIVE STAMPS.
"13 Use of adhesive stamps on certain instruments - The following instruments may be stamped with adhesive stamps namely : (a) Bills of exchange payable otherwise than on demand and drawn in sets when the amount of duty does not exceed one anna for each part of the set. (b) Transfer of debentures of public companies and associations. (c) Copies of maps or plans printed copies and copies of or extracts from regi- sters given on printed forms when chargeable with duty under Article 24 of Schedule I. (d) Instruments chargeable with stamp duty under articles 5 (a) and (b) and 43 of Schedule I. (e) Intruments chargeable with stamp duty under Article 47 of schedule I. (f) Instruments chargeable with stamp duty under Articles 19. 36 37 49 (a) (ii) and (iii) and 52 of Schedule I. ;
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