A promissory note is executed by Raja and Suraj and a stamp is afterwards affixed and cancelled by Raja by again signing it, the stamping has taken place subsequent to the execution. In this case, are the provisions of I

According to section 17 of Indian Stamp Act, 1899, all instruments chargeable with duty and executed by any person in India shall be stamped before or at the time of execution. If the executant of a document has already completed the execution of the document and in the eye of law the document, could be said to have been executed, a subsequent stamping, (however close in time) could not render the document as one stamped at the time of execution. In the case Rohini v. Fernandes, AIR 1956 Bom 421, where a promissory note is executed by 'A' and 'B' and a stamp is afterwards affixed and cancelled by 'A' by again signing it, the stamping has taken place subsequent to the execution and hence, the provisions of Section 17 are not complied with. In view of the above provision and case law, it can be said that the provisions of Section 17 of Indian Stamp Act, 1899 are not complied in the given situation.