A. XXXVII, Rr 1 and 2 Negotiable Devices Act (XXVI of 1881), Section 13 Stamp Act (II of 1899), Section 35 and Article 49 [Punjab Finance Act (amended VI 1995)]. The deficiency of the negotiable instrument may be stamped under Article 49 of the Stamp Acceptance Note Stamp Act, 1899 and as per the amendment of the Punjab Finance Act 1995, a stamp of Rs.100 / - is payable / if the amount is payable. Will exceed Rs 500,000 / Provision of provisions (A) Section 35 of the Stamp Act, 1899 is treatable and covers the situation in which if any device is not sealed or insufficient seal is sealed. go by If there is evidence on payment of fines, the payment of stamp duty is a matter between the citizen and the state and an opponent. Cannot be allowed to take advantage of a technical skill that is not otherwise fatal.
Related judgments — Lahore High Court Lahore, 2012