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17. Relying upon the reasoning given by the learned trial court, considering the provisions of Sections 37 to 40 of the Rajasthan Stamps Act, 1998 as well as the provisions of Order 6 Rule 17 CPC and the judgment of the Apex Court in B.K. Narayana Pillai (supra), more particularly para 3 & 4, this Court is inclined to dismiss the present writ petition and uphold the order impugned.