AIR 1961 RAJASTHAN 43 ::1960 RajLW 176 ::ILR (1960) 10 Raj 808

Rajasthan High Court

Hon'ble Judge(s): Sarjoo Prosad , C.J.

(A) Stamp Act (2 of 1899) , S.12— Cancellation of stamps - Mode of - Cancellation, whether effective or not is question of fact. The omission to cancel any stamp may result in the document being taken to be unstamped to that extent; but the question whether or not a particular document has been effectively cancelled is a question purely of fact to be decided on an examination of the stamp in each particular case.(Para 3) The drawing of two lines crossing each other across the face of the stamp is an effectual cancellation.(Para 3) (B) Rajasthan Stamp Rules (1955) , R.3, R.4— Central Government or Government of Covenanting State revenue stamps not superimposed with words 'Rajasthan' or 'Raj' - Use of, not improper. Although under the Rajasthan Stamp rules, the stamps used on the document should have the word "Rajasthan" or the letters "Raj" superimposed on them, the explanation to Rule 3 says that a stamp of the Central Government or of the Government of any covenanting state shall be deemed to have been superimposed with the word "Rajasthan" or with the letters 'Raj', when used on any such instrument. Such stamps though not super-imposed can be recognised for purposes of Stamp law.(Para 4) ....