Law:

Section:

(a) Stamp Act (II of 1899)-------Ss. 12, 15 & 49---Civil Procedure Code (V of 1908), O.XXXVII, Rr.1, 2 & 3---Suit for recovery of amount on basis of pronote---Adhesive stamp, cancellation of---Purpose of cancellation ---Pronote in question bore 25 adhesive stamps of Rs.2 each and out of those 25 stamps, 23 were crossed by drawing a line while two stamps on face of pronote did not bear any line--­Adhesive stamp could be cancelled in any effectual manner besides writing name or initials of person executing instrument chargeable with duty---Object of cancellation of stamp was to avoid its reuse---Subsection (2) of S.12 of Stamp Act, 1899 provided that the instrument would be deemed to be unstamped only to the extent of stamp which had not been cancelled---Even by drawing a line on 23 out of 25 stamps, in the present case, those were duly cancelled and provisions of S.12 of Stamp Act, 1899 had substantially .been complied with---Instrument would be deemed to be unstamped only to the extent of stamp which had not been cancelled---Only two stamps having not been cancelled, pronote in question was insufficiently stamped to the extent of those two uncancelled stamps---Pronote could be admitted in evidence on payment of penalty provided under law but it could not be held that pronote in question which was insufficiently stamped could have formed the basis of rejection of claim of the plaintiff---Payment of stamp duty was a matter between a citizen and the State and an adversary could not be permitted to capitalize on a technicality which otherwise was not fatal to the suit---Provisions of Ss. 12 & 35 of Stamp Act, 1899 should not be interpreted in such a manner that those were allowed to operate as a tyrant master. K.M. Munir v. Mirza Rashid Ahmad PLD 1963 (W.P.) Kar. 905; K.M. Munir v. Mirza Rashid Ahmad PLD 1964 (W.P.) Kar. 172; Mirza Arif Baig v. Mubarik Ali PLD 1992 Lah. 366; U.B.L. Ltd., Mianwali v. Muhammad Khan and another PLD 1988 Lah. 424; Sirbaland v. Allah Loke and others 1996 SCMR 575; Mst. Sajida Abbas Zaidi v. Syed Arshad Ali Jafri 1990 CLC 1018; Amin Jute Baling Co. Ltd. v. Aminpur Union Cooperative Multipurpose. Society Ltd. PLD 1961 Dacca…

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