KASHINATHSA YAMOSA Vs. NARSINGSA BHASKARSA

JUDGEMENT

(1.) This order refers to the distribution of the stamp duty and penalty which has actually been paid by defendant 1 in both the suits for the purpose of rendering admissible in evidence certain instruments.

(2.) Mr. Kotwal who appears on behalf of defendant 1--appellant contends that he is entitled to the refund of the amount of stamp duty and penalty which he has paid from the other co-sharers under the provisions of Section 44(1), Indian Stamp Act. That section runs as follows:

(3.) That was as a matter of fact the view which was taken by the Madras and the Allahabad High Courts in -- 'Raman Chetty v. Nagappa Chetty', AIR 1916 Mad 672 (A), and -- 'Parshottam Ram v. Sheo Mangal', AIR 1936 All 151 (B). With respect we are in entire agreement with the view taken in those cases. Order accordingly.