Dayaratne v. Herath – sllr 2000 volume 1 page 202

In DAYARATNE v. HERATH, the court addressed whether documents (the proxy and answer) filed by State Counsel on behalf of a public officer, pursuant to the Attorney-General’s undertaking to defend, are exempt from stamp duty under relevant statutes. It was held that such documents are exempt from stamp duty even where the Attorney-General is not substituted as party defendant. This principle, reaffirmed through interpretation of Sections 461, 463, and 464 of the Civil Procedure Code, provisions of the Stamp Duty Act, and the Establishment Code, directs that longstanding judicial practice be upheld regarding exemptions. The impact of this decision clarifies that procedural documents filed by or on behalf of the State in the defense of public officers under statutory authority are to be accep