S. S. JHA, J. ( 1 ) ONLY question involved in this petition is whether non-fixation of adhesive stamp inscribed for the use of revenue shall render the pronote inadmissible in evidence. ( 2 ) IN the present case, an objection was raised as to admissibility of the pronote on the ground that it does not bear the stamp inscribed for the purpose of revenue. The pronote consists of special adhesive stamp of denomination of Rs. 5/-, 2/- and two stamps of 25 paise each. Thus, Rs. 7. 50 paise is affixed on the promissory note. ( 3 ) ONLY question involved in this case is whether special adhesive stamp can be affixed on a pronote. ( 4 ) FOR considering the position of law it will be appropriate to refer to S. 10 of Indian Stamp Act, 1899 (hereinafter referred to as the 'act' ). Section 10 of the Act is reproduced below :-"10. Duties how to be paid.- (1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps- (a) according to the provisions herein contained; or (b) when no such provision is applicable thereto as the State Government may by rule direct. (2) The rules made under sub-section (1) may, among other matters, regulate,- (a) in the case of each kind of instrument - the description of stamps which may be used; (b) in the case of instruments stamped with impressed stamps - the number of stamps which may be used; (c) in the case of bill of exchange or promissory notes the size of the paper on which they are written. " ( 5 ) SECTION 10 of the Act provides for mode of using the stamps. This section mandates that all the duties with which any instruments are chargeable shall be paid by means of stamp according to the provision contained in this Act, and if no such provision is applicable then as State Government may by rule direct. Thus, for affixing an adhesive stamp it shall be strictly in accordance with the rules framed by the State Government. Section 10 of the Act relates to use of adhesive stamps. Section 11 of the Act is reproduced below :-"11. Thus, for affixing an adhesive stamp it shall be strictly in accordance with the rules framed by the State Government. Section 10 of the Act relates to use of adhesive stamps. Section 11 of the Act is reproduced below :-"11. Use of adhesive stamps.- The following instruments may be stamped with adhesive stamps, namely :- (a) instruments chargeable with a duty not exceeding ten naye paise, except parts of bills of exchange payable otherwise than on demand and drawn in sets; (b) bills of exchange, and promissory notes drawn or made out of India; (c) entry as an advocate, vakil or attorney on the role of a High Court; (d) notarial acts; and (e) transfers by endorsement of shares in any incorporated company or other body corporate. "in this section the instruments on which additional stamps may be used are provided. Under S. 11 adhesive stamps can only be used on promissory note when they are drawn or made out of India. The use of word "may" does not make it obligatory but permits adhesive stamps in case of instruments mentioned in the various clauses of the section and such instruments may be legally written or impressed on a paper also. ( 6 ) FOR the purposes of Ss. 10, 74 and 75 of the Act, Madhya Pradesh Stamps Rules, 1942 (hereinafter referred to as the 'rules') have been enacted. Rule 5 provides that a promissory note or bill of exchange shall, except as provided by S. 11 or by Rules 13 and 17, be written on paper on which a stamp of the proper value with or without the word "hundi" has been engraved or embossed. Thus, promissory note can be executed on a stamp paper of proper valuation. Rule 17 of the Rules is reproduced below :-"17. Adhesive stamp or stamps denoting duty of ten naye paise or five naye paise.- Except as otherwise provided by these rules, the adhesive stamps used to denote duty shall be the requisite number of stamps bearing the words "twenty-five naye paise" or "fifteen naye paise" or "ten naye paise" or "five naye paise" and such stamps may be inscribed for use for revenue. "on bare reading of this rule, it provides for denoting duty of requisite number of stamps bearing "twenty-five naye paise," or "fifteen naye paise," or "ten naye paise" or "five naye paise" and such stamps may be inscribed for the revenue. Rule 18 of the rules prescribes specific provision for affixing special adhesive stamps to be used in certain cases. Rule 18 provides that the special adhesive stamps can be affixed on promissory note if they are drawn or made out of India and chargeable with duty of more than one anna. Thus, S. 11 of the Act, read with Rule 18 provides for use of adhesive stamps on the pronote drawn outside India. This section does not empower affixation of adhesive stamps if pronote is executed in India. Thus, since S. 11 of the Act prohibits use of adhesive stamp executed in India, therefore, no adhesive stamp can be affixed on pronote. Rule 5 of the rules provides that the promissory note can be written on a paper on which stamp of the proper value has been engraved or embossed. ( 7 ) FROM the aforesaid discussion of the provisions, considering Rule 17 of the Rules, it is apparent that no adhesive stamp on pronote can be used except the stamp inscribed for the use of revenue. Thus, considering the rules, it is quite clear that on pronotes only adhesive stamp bearing inscription "revenue" should be used. ( 8 ) THIS question is considered by this Court in Civil Revision No. 392 of 1971 (Kailash Chandra v. Lakhmichand), decided on 3-8-1972. This judgment is not yet overruled and there is no reason to differ with the law laid down in the aforesaid judgment. In para 3 of the judgment, it is held as under :-"3. Rule 3 provides that all duties with which any instrument is chargeable shall be paid, and such payment shall be indicated on such instrument by means of stamps issued by the State Government or by the erstwhile State of Madhya Bharat bearing the words "madhya Bharat" in Hindi for the purposes of the Act. It further provides that a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for an instrument of any other kind. It further provides that a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for an instrument of any other kind. This Rule also provides that there shall be two kinds of stamps, namely, impressed stamps and adhesive stamps. Rules 4 to 12 prescribe how and when impressed stamps should be used. Rule 13 then provides as follows :-"the following instruments may be stamped with adhesive stamps, namely :- (a) to (e) x x x x x x x x x x x (f) Instruments chargeable with stamps duty under Arts. 19, 36, 37, 49 (a) (ii) and (iii) and 52 of Schedule I. (g) x x x x x x x x x x x. "article 49 refers to pro-notes. It is thus clear that, in case of pronotes, adhesive stamps are to be used. Under Cls. (ii) and (iii) of Art. 49 (a), the stamp duty prescribed is 15 np. and 25 np. respectively. Rule 17 then provides that except as otherwise provided by these Rules, the adhesive stamps used to denote duty shall be the requisite number of stamps bearing the words "4 annas," or "2 annas" or "1 anna" or "1/2 anna" msut be read as "25 np. ," "15 np. " and "5 np. " respectively. ThisRule clearly indicates that the stamps bearing the inscription "revenue" are to be used when they are of the denomination of "25 no. ," "15 np. " etc. Rule 18 then provides that certain categories of instruments described in Cls. (a) to (h) should be stamps with adhesive stamps of particular description. None of these clauses refer to a promissory note. In the rules referred to above, there is also no reference to any special adhesive stamp. On the contrary, if Rules 13 (f) and 17 are read together, it is quite clear that on pro-notes only adhesive stamps bearing inscription "revenue" should be used. I do not, therefore, find any substance in the contention of the petitioners that the pro-note in question was not properly stamped. I may note here that Rule 3 has been subsequently amended so as to include revenue stamps issued by Government of India amongst the stamps that can be validly used. There is no controversy on this point. I do not, therefore, find any substance in the contention of the petitioners that the pro-note in question was not properly stamped. I may note here that Rule 3 has been subsequently amended so as to include revenue stamps issued by Government of India amongst the stamps that can be validly used. There is no controversy on this point. " ( 9 ) CONSIDERING the facts of the case, it is settled position that no adhesive stamp can be affixed on the pronotes executed within the territory of India and only adhesive stamps bearing inscription "revenue" should be used. ( 10 ) IN the light of the judgment in case of Kailash Chandra (supra), the trial Court has committed an error in holding that the promissory note is properly stamped. The order of the trial Court that since special adhesive stamp of Rs. 7. 50 paise is affixed, therefore, document is properly stamped, is set aside. ( 11 ) THE order passed by the trial Court is set aside and it is held that the document is improperly stamped. ( 12 ) IN the result, the revision succeeds and is allowed. There shall be no order as to costs. Revision allowed. .