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TMI Blog1930 (4) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court, having regard to the imperative conditions of Section 57 2) of the Indian Stamp Act. 2. The matter arose out of a sale certificate granted by the Subordinate Judge under Order XXI, Rule 94, of the Civil Procedure Code, to an auction-purchaser so long ago as July 14, 1928. This sale certificate ought to have borne a stamp of eight annas, but in fact it had only a four-anna stamp. On that we may say at once that it was the duty of the purchaser to have borne the expense of the proper stamp having regard to Section 29 (f) of the Act and Article 18 of the first schedule. Question (a) will, therefore, be answered in the affirmative. 3. What next happened is this : In accordance with Section 89 (8) of the Indian Registration Act a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (14), " instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded. Stopping there, therefore, this unsigned document did not come within the definition of " instrument " in Sub-section (14). 7. Further, if one refers to Sub-section (2) of Section 33, it states that it is the duty of the Judge to " examine every instrument so chargeable and so produced or coming before him in order to ascertain whether it is stamped " with a proper stamp " when such instrument was executed or first executed." But this sale certificate was to be executed by the Judge himself. Nothing had been executed. Therefore, the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in original to the Collector under Clause (2) of Section 38 of the Act , our answer is in the negative. The certificate having been handed over to the purchaser it was not in the possession of the Court on the date of discovery. So it could not be impounded. Further, as I have already said, the learned Judge was functus officio on the second occasion, and had, therefore, no power then to act under Section 33. 11. Similarly as regards question (d): Whether on finding that certificate of sale already issued to an auction-purchaser has been engrossed on stamp of insufficient value, the Subordinate Judge had any legal authority in the exercise of his own inherent powers to recover the requisite stamp of additional value as was done in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be done within one year from the date of the original certificate as my brother Mirza J. reminds me. And that section more properly applies to the purchaser than to the Judge, because the purchaser had the custody of the document and not the Judge. 14. Then again if there are any remedies open to the Collector on finding that any document anywhere has been improperly stamped, he can take such proceedings under the Act as are open to him. 15. Another suggestion which I expressly leave open to future argument is that if it could be said that at any time this particular sale certificate was "admitted in evidence" within the meaning of Section 36 of the Indian Stamp Act then no objection in that suit could be taken thereafter on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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