BABULAL Vs. RADHA MOHAN
LAWS(RAJ)-1960-4-20
HIGH COURT OF RAJASTHAN
Decided on April 21,1960

BABULAL Appellant
VERSUS
RADHA MOHAN Respondents

JUDGEMENT

BHARGAVA, J. - (1.)THIS revision application is directed against an order of the learned Munsif, Bilara dated 15. 1. 56 and the point that requires determination is whether the promissory note dated 8. 3. 52 which is the basis of the suit in the Court below is duly stamped.
(2.)THE promissory note in question is for a sum of Rs. 1000/- and is alleged to have been executed at Jodhpur within the territories of the former Jodhpur State. It bears a stamp of-/2/-of the former Jodhpur Government and it is not disputed that according to the Marwar Stamp Act, 1947 (hereinafter called the Act), it is properly stamped.
On behalf of the defendants an objection was raised in the Court below that the Rajasthan Government had issued a Notification N0. F. 5 (34) SR/42 dated 8. 2. 50 published in the Rajasthan Rajpatra dated 11. 2. 50 which required that the stamps of the covenanting States being usable in Rajasthan State should be super-imposed with the words 'rajasthan State' and since the stamps on the promissory note in question were not super-imposed with the words 'rajasthan State' it cannot be said to be duly stamped. This objection was overruled by the learned Munsif, Bilara and one of the defendants has come in revision against this order and the same point has been canvassed before me by the learned counsel appearing for the petitioner.

Before I proceed to determine this point it would be useful to quote the above mentioned Notification: "in pursuance of the powers conferred under the Stamp Laws in force in Rajasthan the Government of Rajasthan is pleased to order that until further orders the stamps of any of the covenanting States of the Government of Rajasthan which are superimposed with the words 'rajast han State' shall be usable, according to their respective values, throughout Rajasthan. " It may be remembered that before the formation of Rajasthan State there were in force stamp Laws in the Covenanting States which continued till 15th May, 1952 when they were repealed by the Rajasthan Stamp Law (Adaptation) Act 1952 (No. 7 of 1952 ). In the Covenanting State of Jodhpur the law in force on 8. 3. 52 was the Marwar Stamp Act, 1947. In this Act the term 'duly stamped' was defined in sec. 2 (9) of the Act "as applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in Marwar. "

Further in sec. 10 it was provided that: "except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps - (a) according to the provisions herein contained or, (b) when no such provision is applicable thereto, as the Government may by Rule direct. " In exercise of the powers conferred under the Marwar Stamp Act, 1947 the Government of Jodhpur made certain rules called the Marwar Stamp Rules, 1948 which were published under a Notification dated 17. 3. 1948 and published in the Jodhpur Government Gazette dated 16th April, 1948. Rule 3 (1) reads as under: - "except as otherwise provided by the Act or by these Rules: - (i) all duties with which an instrument is chargeable shall be paid, and such payment shall be indicated on such instrument, by means of stamps issued by the Government for the purpose of the Act, and (ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument, shall not be used for an instrument of any other kind. " A perusal of above mentioned provisions of the Act and Rule 3 would show that in order an instrument was to be regarded as duly stamped it ought to have been stamped only with stamps issued by the Government of Jodhpur for the purpose of the Act. So long as the Marwar Act was in the field all documents or instruments executed within the territories of Jodhpur State had to be stamped according to this law. This being so the promissory note having been executed on 8. 3. 52 was duly stamped according to the law in force. Now let us see if the Notification dated 8th February, 1950 altered this position in any manner. The submission of the learned counsel is that by this Notification only those stamps which were superimposed with the words 'rajasthan State' were usable in Rajasthan and not the stamps issued by the Covenanting States under their respective Stamp Laws. It is submitted that by this Notification the description of the stamps was changed and rules framed under the laws of the covenanting States prescribing the description of the Stamps should be deemed to be impliedly repealed. I am afraid this contention is not borne out by the language of the aforesaid Notification and cannot therefore, be accepted. It is neither said in this Notification that the stamps issued by the Covenanting States shall become obsolete unless they were superimposed with the words 'rajasthan State", nor is their use in any manner prohibited within the respective territories of the erstwhile Covenanting States. On the other hand this Notification permits the use of such stamps throughout Rajasthan provided they are superimposed with the word 'rajasthan State'. In other words the use of the stamps of the Covenanting States was allowed even beyond the territiories of the Covenanting States (within Rajasthan) if they were superimposed with the words 'rajasthan State'. Obviously it was an arrangement for the transitional period until a uniform Stamp Law providing for the description of the stamps as well was made for the Rajasthan State, and new stamps were issued. To my mind this Notification did not and could not override the provisions of the stamp Laws of the Covenanting States so far as their respective territories were concerned until these Jaws were repealed by Act No. 7 of 1952 and consequently the stamps issued under these laws also remained valid till then. The language used in the Notification is clear and unambiguous. It never meant that the stamps issued by the Covenanting States will not become usable even in those territories unless they were superimposed with the words 'rajasthan State'.

As the promissory note in question was executed on 8. 3. 52 within the territories of the former Jodhpur State and is admittedly duly stamped according to law of that State which was the law in force at the time it cannot be said to be improperly stamped simply because the words 'rajasthan State' are not superimposed on it. This view also finds support from the fact that it was under the rules framed by the Government of Rajasthan in exercise of the powers conferred by the Indian Stamp Act, 1896. as adapted to Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952 and published in the Rajasthan Rajpatra dated 23. 4. 55 under notification dated 15. 2. 55 that the use of impressed or adhesive Stamps which were not superimposed with the word 'rajasthan', was prohibited in Rajasthan as provided in Rule 4 (2) which is as under: "4 (1) There shall be two kinds of stamps for indicating the payment of duty with which instruments are chargeable, namely: - (1) impressed stamps superimposed with the words 'rajasthan; and (ii) adhesive stamps superimposed with the words 'rajasthan' or with the letters 'raj. ', 4 (2) No impressed or adhesive stamp which is not superimposed as aforesaid shall be used in Rajasthan, after the commencement of these Rules, to indicate the payment of duty chargeable on any instrument. " Prior to this as observed above there was no such restriction and the stamps issued by the Governments of the Covenanting States although not superimposed with the words 'rajasthan' could be used within their respective territories.

This revision application has therefore, no force and is hereby dismissed with costs. .

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