(1.) This C.R.P. is directed against the order dated 9-11-2004, passed by the Junior Civil Judge, Kodad, dismissing the application in I.A.No.609 of 2004 in O.S.No.184 of 2004, filed by the petitioner for sending the document, namely the receipt said to have been issued by the husband of the respondent, to the District Collector for impounding for collecting the deficit stamp duty.
(2.) Heard the learned counsel for the petitioner-defendant and the learned counsel for the respondent-plaintiff.
(3.) The learned counsel for the petitioner submitted that inasmuch as even an unstamped document can be impounded under the provisions of Section 38 of the Indian Stamp Act, 1899 (for short 'the Stamp Act') through the Collector, the Court below committed an error in not sending the document to the Collector for impounding for collection of stamp duty on the ground that there was no stamp duty at all on the document.