Firm Sainu Shah vs State

This is an application for revision against the order of Pandit Amar Nath, Munsiff, Kathua, dated the 18th Assuj 1986, which appears to have been

passed under the Stamp Regulation and according to which action has been taken by the Munisff to recover a fine of Rs.100 from the applicant. It

appears that the Inspector of Stamps pointed out to the Munsiff that in a certain case in which the applicant was plaintiff, two promissory notes

were produced by the plaintiff and those notes bore two oneanna adhesive stamps which were not cancelled. The Inspector also suggested to the

Munsiff that a fine of Rs.100 could be imposed on the applicant for not canceling the adhesive stamps on the promissory notes. It appears that on

this report of the Inspector of Stamp, the Munsiff did not take any further action in accordance with the provisions of the Stamp Regulation but

simply passed an order, dated the 18th Assuj 1986 and proceeded to recover a fine of Rs.100 from the applicant. This action on the part of the

Munsiff is absolutely illegal and shows that the Munsiff passed his order dated 18th Assuj 1986 without seeing the provisions of the Stamps

Regulation. Chapter VII of the Stamp Regulation 1977 deals with penalties in regard to certain Criminal offences under the Stamp Regulation and

the procedure for the trial of these offences. Section 63 of the Regulation lays down penalty for failure to cancel adhesive stamps under Section 70

and 71 of the Stamp Regulation provide for institute and condition of prosecution in regard to offense under the Stamp Regulation and the

procedure for the trial of these offences. In the present case, it appears that the Munsiff, Kathua, made absolutely no magisterial enquiry in regard

to the applicant's failure to cancel adhesive stamps as required under Section 70 of the Stamp Regulation but merely on the basis of the Inspector

of Stamps report proceeded to recover from the applicant the maximum amount of fine which could be imposed under Section; 63 of the

Regulation., The order of the Munsiff, Kathua, dated the 18th Assuj 1986, so far as it related to the recovery of the fine of Rs.100 from the

applicant is absolutely illegal and is, therefore, set aside. If the Munsiff considers it necessary to take action in regard to the case brought to his

notice by the Inspector of Stamps, he should proceed according to the provisions of the Stamp Regulation. The attention of all the Subordinate

Magistrates be drawn to Chapter VII of the Stamp Regulation and they be directed that in offences in regard to the Stamps Regulation action

should be taken in strict conformity with the provisions of the Regulations.

Let the parties be informed of this order.