1927 (1) TMI 4

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....cted the petitioners to deposit stamp duty and penalty in respect of three documents. The petitioners had instituted three suits for recovery of money due upon the said documents and filed the same along with the plaints. A Commissioner was appointed for the examination of one of the plaintiffs and documents were proved in the course of the deposition of that witness taken by the Commissioner. The....

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....o deal with the second contention first. The documents are addressed to a particular person, namely, the Plaintiff No. 1. Each of them contains an unconditional undertaking signed by the maker to pay on demand to the person in whose favour it is executed, a certain sum of money principal together with interest. They are attested by a number of witnesses. The definition of promissory note as given ....

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....2(5)(b) of the Stamp Act. In my opinion this argument is not sound. Explanation (i) which, amongst other amendments, was introduced by Act 8 of 1919 to Section 13 of the Negotiable Instruments Act of 1881, was meant to enlarge the definition of a negotiable instrument. By this amendment a promissory note not payble to order, which previously was not negotiable, was brought within th....

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....the documents were never admitted in evidence by the Court as the depositions recorded by the Commissioner had not yet been brought on the record by reading them in Court, and that the suit never reached the stage at which the documents could be sought to be used in Court and consequently the Subordinate Judge had no jurisdiction to act under Section 35 of the Stamp Act. It is also said ....