- (1.) SEEN the office report.
(2.) THE question that arises for consi deration in the case is whether an affidavit sworn on behalf of Union of India, for being used in the High Court is chargeable with the Stamp Duty of Re. 1.00 as provided, in Item No. 4 of Schedule I-B of the Stamp Act as applicable to State of Uttar Pradesh. Section 3 of the Indian Stamp Act Is the charging section which provides for payment of stamp duty on instruments des cribed therein. Proviso added to this section in Uttar Pradesh lays down that except as otherwise provided in the Act the instruments mentioned in Schedule I-A or I-B and of the nature described in els. (aa) and (bb) would be chargeable with duty of the amount indi cated therein. This section further expressly provides for exemption from payment of Stamp Duty payable under the aforemention ed proviso, in the following words:- "Provided no duty shall be chargeable in respect of- (1) any instrument executed by or on behalf of, or in favour of, the Government in cases where, but this exemption, the Gov ernment would be liable to pay the duty chargeable in respect of such instrument (2)---------------------------" It follows that if the affidavit in question has been executed on behalf of "the Govern ment" as envisaged by the aforesaid provi sion, no stamp duty in respect thereof would be payable.
(3.) ACCORDING to Section 3 (23) of the Central General Clauses Act, unless there is something repugnant in the subject or con text, the expression "Government" in all Central Act and Regulation made after the commencement of General Clauses Act 1897 .includes within its ambit both the Central and the State Government. Although the provision in question has been incorporated in the Indian Stamp Act, by an amendment made by U. P. Legislature, yet the fact re mains that the expression which requires in terpretation is one which finds place in a central enactment, viz., Indian Stamp Act. Accordingly, unless there is anything repug nant in the subject or context, the expression "Government" as used in the Indian Stamp Act would include both the Central and State Government. I do not find anything in the context in which the expression "Govern ment" finds place in the provision, which may indicate that-it was intended to be used in a sense different from that defined in the Gene ral Clauses Act. It follows that notwith standing Entry No. 4 in Schedule I-B, the affidavits executed by or on behalf of the Central Government are not chargeable to Stamp Duty of Re. I.00.;