1980 (8) TMI 212

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....he whole of the State of Madhya Pradesh by Taxation Laws (Extension) Act, 1957, was doubted by Tankha, J. hence this reference. Section 13 of the Indian Stamp Act reads as under: "Instruments stamped with impressed stamps how to be written :-- Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument." Rule 7 (1) of the C. P. & Berar Stamp Rules, 1942, reads as under: "7. Provision where single sheet of paper is insufficient.-- (1) Where two or more sheets of paper on which stamps are engraved or embossed are used to make up the amount of duty chargeable in respect of any instrumen....

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....t is not enacted to arm a litigant with a weapon of technicality to meet the case of his opponents. The stringent provisions of the Act are conceived in the interest of the revenue. Once that object is secured according to law, the party staking his claim on the instrument will not be defeated on the ground of the initial defect in the instrument." The counsel submitted that the purpose of Section 13 of the Stamp Act and even of Rule 7 of the C. P. & Berar Stamp Rules 1942, was that the instrument should be written in such manner that the impressed stamp should not only appear on the face of the instrument but it should also not be possible to utilise the same impressed stamp over again for any other instrument. The purpose would be fulfil....

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....mp in each particular case. ..... The drawing of two lines crossing each other across the face of the stamp is an effectual cancellation." (iii) In Narayan Singh v. Bahadur Kun-war, MANU/UP/0186/1955 : AIR 1955 All 634 out of the ten stamps used, seven were utilised for drawing up the instrument and the three were defaced with a cross and by putting signatures on them. It was held that the three sheets had been used as directed by Section 13 of the Stamp Act and Rule 7 of the Stamp Manual. Having heard the counsel of both the sides, we are of the opinion that the view taken by Bhave, J. in Baldeodas v. Moolchand Gupta is too stringent. It would always be a question of fact to be determined by a Court in each individual case whether ....