https://www.taxtmi.com/caselaws?id=200270 Promissory-note stamping is satisfied where stamps are affixed after the maker signs but before the instrument is completed and delivered. Execution under the Indian Stamp Act includes signature, yet the requirement to stamp an instrument before or at execution must be applied reasonably rather than requiring stamps to precede every signature. Where the signed instrument was passed on, further stamps were affixed, and it was subsequently completed and delivered, execution was treated as complete upon final stamping and delivery. Delivery, actual or constructive, completes a negotiable instrument under the Negotiable Instruments Act; the promissory note was therefore duly executed. en-us Fri, 11 Mar 1966 00:00:00 +0530 Sat, 24 Mar 2018 15:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200270 Promissory-note stamping is satisfied where stamps are affixed after the maker signs but before the instrument is completed and delivered. Execution under the Indian Stamp Act includes signature, yet the requirement to stamp an instrument before or at execution must be applied reasonably rather than requiring stamps to precede every signature. Where the signed instrument was passed on, further stamps were affixed, and it was subsequently completed and delivered, execution was treated as complete upon final stamping and delivery. Delivery, actual or constructive, completes a negotiable instrument under the Negotiable Instruments Act; the promissory note was therefore duly executed. Case-Laws Indian Laws Fri, 11 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200270