Appuhamy vs Sitengirale – clr volume 1 page 065_2

The case between Kurnnegala, Appuhamy (plaintiff) and Sitengirale (defendant) addressed the issue of whether an affidavit of identity verifying service of process by a third party, rather than a Fiscal’s officer, qualifies for exemption from stamping under the Stamp Ordinance. It was determined that only affidavits made by Fiscal’s officers are entitled to the exemption under the Stamp Act. The earlier acceptance of a third-party affidavit without the required stamp was found to be erroneous. The principle reaffirmed is that statutory exemptions for procedural documents must be strictly construed according to their explicit terms. The ruling relied upon the textual interpretation of the relevant statutory provisions, reinforcing the necessity for procedural compliance when affidavits are u