Naresh Chandra Sina vs Charles Joseph Smith

Ross, J.—The petitioner filed three Court-fee stamps of the aggregate value of Rs. 240 with his plaint in a suit before the Subordinate Judge of Patna. The stamps after being punched have been rejected by the learned Subordinate Judge on the ground that they bear on the back the words "for use in the High Court only." The learned Government Pleader has not been able to show that the Local Government has made any rule to the effect that the sale of any stamp may be limited to a particular purpose or Court. The words impressed on the back of the stamps may have some significance for administrative purposes, but they are, in my opinion, not capable of invalidating the stamps themselves. I can see no reason why the stamps should not be accepted by the Subordinate Judge. In my opinion the refusal to accept these stamps was not justified. The application must be allowed and the order of the learned Subordinate Judge must be set aside and he must be directed to accept these stamps. There will no order as to costs.