Fraser vs John Silva – clr volume 1 page 028

In the case between the stamping authority (complainant respondent) and Silva along with an appellant accused of abetment, the court addressed whether the unlicensed sale of a revenue stamp constituted a criminal offence or imposed civil liability under Section 49 of Ordinance No. 23 of 1871. It was determined that the statute’s characterization of the act as an “offence” is limited by the available sanction—a forfeiture of Rs. 100—thus precluding criminal penalties. The findings established that, based on the evidence, no connection had been proven between the appellant and the primary misappropriation committed by Silva. As a result, the appellate court set aside the convictions for abetment and quashed the forfeiture count, thereby clarifying that such unauthorized sales invoke only civ