https://www.taxtmi.com/caselaws?id=314324 The appeal was allowed, restoring the Subordinate Judge's judgment that the second respondent executed the promissory note as an agent, thereby excluding personal liability. The Ct. emphasized interpreting the instrument based on its wording and local context, rejecting the consideration of surrounding circumstances to determine the maker's intention. en-us Fri, 20 Dec 1940 00:00:00 +0530 Fri, 31 May 2024 17:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314324 The appeal was allowed, restoring the Subordinate Judge's judgment that the second respondent executed the promissory note as an agent, thereby excluding personal liability. The Ct. emphasized interpreting the instrument based on its wording and local context, rejecting the consideration of surrounding circumstances to determine the maker's intention. Case-Laws Indian Laws Fri, 20 Dec 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314324