Brojendra Nath Bakshi vs Emperor

In this case we do not think that any prima facie case of an intention to defraud on the part of Brojendra Nath Bakshi has been made out which would justify his prosecution u/s 64 of the Indian Stamp Act. The fact that a sum of money had been advanced by his father for the marriage expenses of the grantees of the kabuliyat was fully set out in the kabuliyat. The only thing that was not set out was the precise amount advanced and the rate of interest which it was intended to carry. The petitioner should have been asked to specify those amounts in order that the stamp duty might be assessed. Instead of giving him that chance the authorities at once proceeded against him u/s 64, The stamp duty, so far as we can judge, would not have been more than Rs. 18 for the whole amount of principal and interest. We are not satisfied that there was any intention on the part of the petitioner to defraud the Government of that trifling sum. The Rule is accordingly made absolute and the proceedings against the petitioner are quashed.