Jayathunga v. Ranasinghe and Others – sllr 2002 volume 3 page 198

The case between Jayathunga (plaintiff/appellant) and Ranasinghe and others (defendant/respondent) addressed the issue of whether a statement of account (document P2) is chargeable with stamp duty under the Stamp Duty Act, No. 43 of 1982, and the Stamp Ordinance, No. 22 of 1909. It was determined that document P2 is not among the documents requiring stamping under the relevant Gazette notification in section 69, but instead falls within section 2(b) of the Stamp Duty Act. The decision reaffirmed the principle that only those documents specifically prescribed are subject to compulsory stamping, and others, if of merely evidential value, may be admitted upon payment of a penalty as provided by statute. This outcome relied on interpretation of the statutory scheme and the evidential role of t