Lord Dunedin :-
In this case, which has been heard ex-parte, Sir George Lowndes has said everything that could be said on behalf of the appellants, but he has not created any doubt in their Lordships' minds that the judgment of the High Court at Patna was right. It is clear to their Lordships that the proviso (a) of s. 35 of the indian stamp act 1899 is of equal ambit with the body of the section, and that just as an instrument cannot be acted upon, that is to say, nothing can be recovered under it, unless it has a proper stamp, so the proviso provides that if there is not a proper stamp it may be put on afterwards on payment of a penalty and the instrument then becomes effective.
Their Lordships will humbly advise His Majesty that the appeal be dismissed.