Watson vs Allagan Kangany – clr volume 2 page 089

The case between S. Watson (Plaintiff) and Allagan Kangany (Defendant) addressed whether a promissory note payable on demand, stamped with a “Postage Revenue, Five Cents” stamp rather than the special stamp mandated by Ordinance No. 3 of 1890 and the Proclamation of August 1, 1890, met statutory requirements. It was determined that strict compliance with the legislative scheme for stamping such instruments is mandatory, and the use of an unauthorized stamp renders the document void as evidence. The judgment reaffirms the principle that only expressly prescribed stamps confer validity on negotiable instruments, invalidating those that fail statutory requirements. This decision relied on the Ordinance No. 3 of 1890 and relevant legislative provisions, with the takeaway that departures from p