Sampath Bank Ltd. vs. Weerasena (Somawansa, J.P./CA)
prescribed rate will be charged. Section 47(2) of the aforesaid Statuteprovides that the total stamp duty chargeable in respect of documentsfiled in any proceedings in any Court shall not exceed the aggregate stampduty chargeable on the first ten documents filed by each party to theproceedings.
In Section 106 of the said Statute a document is defined as follows :
“Document” in relation to legal proceedings in any Court means anappointment of attorney, plaint, answer, replication or other pleading,petition, application, affidavit, appointment, summons, judgment, decree,order of any description, award, writ, warrant, inventory, account,mandate, bond recognizance ; citation, application other than motion,interrogations, answer to interrogations, notice of appeal, bill of costs,commission injunction or notice
It is to be noted that the aforesaid statutory provisions do not requirethat documents annexed to a plaint should be stamped for the reason thatthe definition of a document does not include the documents annexed tothe plaint. In any event where documents annexed to the plaint are pleadedas part and parcel of the plaint the document so pleaded becomes part ofthe plaint and therefore need not be separately stamped.
On an examination of the impugned order of the learned District Judgeit is obvious that she had not considered the aforesaid relevant provisionsof the aforesaid Financial Statutes No.8 of 1990 in the proper perspectiveand has misdirected herself on the law.
For the foregoing reasons, I would grant leave to appeal from the orderof the learned District Judge and set aside the order of the learned DistrictJudge dated 06.09.2004. As the defendant – respondent did not take partin the proceedings had in this Court, I make no order as to costs.
Wimalachandra, J. – / agree.
Appeal Allowed.