Volanka Limited v. Attorney General – sllr 1984 volume 1 page 210

In the case between VOLANKA LIMITED (Plaintiff) and ATTORNEY-GENERAL (Defendant), the central issue involved the liability of court-prepared judgments and decrees to stamp duty under the Stamp Duty Act. The dispute arose from an order of the Additional District Judge requiring stamps to be tendered for judicially prepared documents in a civil proceeding. Statutory provisions, including sections 2 and 71 of the Stamp Duty Act, were interpreted to determine the scope of the Act. It was held that stamp duty applies only to documents filed or presented by the parties and not to those produced by the Court in its official judicial capacity. The Court emphasized that applying stamp duty to court judgments and decrees would be inconsistent with the legislative intent and the procedural framework