Part of: Section 1 — 1st July, 2024, except the provision of sub -section ( 2) of section 106, vide notification No. S.O. 850( E), dated, 23rd day of
(e) A writing containing directions or instructions is a document. Explanation 2.-Whatever is expressed by means of letters, figures or marks as explained by mercantile or other usage, shall be deemed to be expressed by such letters, figures or marks within the meaning of this section, although the same may not be actually expressed. Illustration. A writes his name on the back of a bill of exchange payable to his order. The meaning of the endorsement, as explained by mercantile usage, is that the bill is to be paid to the holder. The endorsement is a document, and shall be construed in the same manner as if the words “pay to the holder ” or words to that effect had been written over the signature;