| Citation(s) |
|---|
| 1949 SLG 16 1949 SLD 16 1949 PLD 448 |
Lahore High Court
Civil Reference No. 3 of 1949, answered on 25th June 1948 This case was referred by the Assistant Secretary to the Financial Commissioner
SIR ABDUR REHMAN, A. C.J., MUHAMMAD SHARIF AND CORNELIUS, JJ
Shabir Ahmad, Advocate-General for Petitioner. Abdur Rahman for
Respondent
Civil Reference No. 3 of 1949, answered on 25th June 1948 This case was referred by the Assistant Secretary to the Financial Commissioner
SIR ABDUR REHMAN, A. C.J., MUHAMMAD SHARIF AND CORNELIUS, JJ
Shabir Ahmad, Advocate-General for Petitioner. Abdur Rahman for
Respondent
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Law: Stamp Act, of 1899
Section: 57,2(23)(a)(d)
West Punjab under section 57 of the Indian Stamp Act (II of 1899)----- -----Vide this letter No. 267-St., dated the 11th February 1948, for orders of Hon'ble High Court. Stamp Act (II of 1899)------ ---S. 2 (23) (a) and (d)-`Cash Memo' without any express acknowledgment of receipt of money exceeding Rs. 20, not liable to be stamped as Receipt. A cash memorandum (usually known in the market as a 'cash memo') issued by a shop-keeper to a purchaser of goods of the value exceeding Rs. 20, with no express acknowledgment of receipt of money is not liable to be stamped as a receipt. JUDGMENT SIR ABDUR RAHMAN, A. C. J.-This is a reference by the Chief Controlling Revenue Authority, West Punjab, under section 57 of the Indian Stamp Act (II of 1899) and the short question which this ' Court has been called upon to answer is whether a cash memorandum (usually known in the market as a cash memo.) issued by a shop-keeper to a purchaser of goods of the value exceeding Rs. 20 is liable to be stamped as a receipt? Six cash memoranda have been enclosed with the order of reference but it is unnecessary to refer to the terms of the every document. It would be useful, however, to reproduce three of these. They would help us in appreciating the contention advanced by the learner: Advocate-General and in expressing the answer I propose give "CASH MEMO" Telegrams "Foolscap" Telephone : 4258. Bought of M/s. Ram Lall Kapoor & Sons, Paper Merchants, Anarkali, Lahore. M/s. Rippon Ptg. Press, LHR. No. 652 Dated 11-5-1946 Qty. Particulars Rate Amount. 2 Grs. White Card. 22 x 28 28 @-/7/10½ Add 10% (Sd.) (Illegible). 13/12/6 Rs. As. Ps. 27 9 0 2 12 0 30 5 0 (Sd.) (Illegible). Purchaser E. & O. E. Manager, Bill book Taalimi Press, Circular Road, Lahore, Dated 6-6-1946. To Rippon Press. Lahore. Serial Name. Particulars. Rs. 'As. Ps. Remarks. No. 1 Green Flags 200 (in number) 3500 Total 3500 Received Rs. 35 only, (Sd.) A. H. KHALIL, (Sd.) A. K. Manager Cash Memo. No. 1208. Tele : "BONDPAPER." Phone No. 2769. J. B. ADVANI & Co., LTD., LAHORE. 23-7- 946. To M/s. Rippon Printing Press, Lahore. One Ream Col. Bristal. Boards 22 x 28 77 lbs, @ a. 13-1 lbs. 62-15-0 Rs. Sixty-two and…
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