AIR 2003 MADRAS 320 ::(2003) 1 CivilCourtC 383 ::2002 (4) RecCivR 687 ::2003 (1) ICC 25 ::2002 (4) MadLW 309 ::2002 (3) MadLJ248

Madras High Court

Hon'ble Judge(s): Prabha Sridevan , J

(A) Stamp Act (2 of 1899) , S.12— Cancellation of adhesive stamp - Suit for recovery of money on basis of promissory note - Writing across stamp at time of execution of document/instrument - Is sufficient for its cancellation - Document in question is thus duly stamped and admissible in evidence. (Para 7) (B) Stamp Act (2 of 1899) , S.36— Promissory note - Admitted in evidence and marked as an exhibit and used by parties in evidence - No whispher regarding its admissibility on ground of insufficiency of stamps made before trial Court - In such circumstances question as to admissibility of said document on ground that it is unstamped or not duly stamped - Cannot be raised subsequently at revisional/appellate stage. (Para 9 10) .....