Madras High Court
The Queen vs Gulam Hussain Saheb on 7 June, 1883
Equivalent citations: (1883)ILR 7MAD71
JUDGMENT Charles A. Turner, Kt., C.J.
1. The term "accepting" in Section 61 of the Stamp Act does not mean receiving but executing as an acceptor.
2. As I understand the case, no offence was proved against the accused. He received a promissory note which was not duly stamped, and subsequently put it in suit. This does not constitute an offence under Section 61 of the Stamp Act. The Court will not, therefore, interfere.