H.N. Seth, J.
1. Seen the office report.
2. The question that arises for consideration in the case is whether an affidavit sworn on behalf of Union of India, for being used in the High Court is chargeable with the Stamp Duty of Re. 1/- as provided in Item No. 4 of Schedule I-B of the Stamp Act as applicable to State of Uttar Pradesh.
3. Section 3 of the Indian Stamp Act is the charging section which provides for payment of stamp duty on instruments described therein. Proviso added to this section in Uttar Pradesh lays down that except as otherwise provided in the Act the instruments mentioned in Schedule I-A or I-B and of the nature described in Clauses (aa) and (bb) would be chargeable with duty of the amount indicated therein. This section further 'expressly provides for exemption from payment of Stamp Duty payable under the aforementioned proviso, in the following words:--
'Provided ho duty shall be chargeable in respect of--
(1) any instrument executed by or on behalf of, or in favour of, the Government in cases where, but this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument.
It follows that if the affidavit in question has been executed on behalf of 'the Government' as envisaged by the aforesaid provision, no stamp duty in respect thereof would be payable.
4. According to Section 3(23) of the Central General Clauses Act, unless there is something repugnant in the subject or context, the expression 'Government' in all Central Act and Regulation made after the commencement of General Clauses Act 1897 includes within its ambit both the Central and the State Government Although the provision in question has been incorporated in the Indian Stamp Act, by an amendment made by U. P. Legislature, yet the fact remains that the expression which requires interpretation is one which finds place in a central enactment, viz., Indian Stamp Act Accordingly, unless there is anything repugnant in the subject or context, the expression 'Government' as used in the Indian Stamp Act would include both the Central and State Government. I do not find anything in the context in which the expression 'Government' finds place in the provision, which may indicate that it was intended to be used in a sense different from that defined in the General Clauses Act. It follows that notwithstanding Entry No. 4 in Schedule I-B, the affidavits executed by or on behalf of the Central Government are not chargeable to Stamp Duty of Re. 1/-.
5. In the result I agree with the re-part of the Stamp Reporter and hold that no stamp duty is to be paid in respect of the affidavits that have been filed on behalf of the Central Government in these cases. Office to proceed.