(1.) This is a reference made by the Chief Presidency Magistrate of Calcutta under Section 432 of the Criminal P. C., and arising out of a prosecution under Secs.61 and 64 of the Indian Stamp Act of 1879.
(2.) The persons accused are (1) Khetter Mohun Chowdhry; (2) "the members of the firm of Nobin Chunder Coondoo & Co.," namely, Nobin Chunder Coondoo, Radha Mohun Coondoo, Cheytan Chunder Coondoo, Gopal Chunder Coondoo and Jadu Nath Coondoo; and (3) Nobin Chunder Coondoo of the firm of Nobin Chunder Coondoo & Co.
(3.) From the formal charge sheet, it appears that the first accused and the members of the firm of Nobin Chunder Coondoo & Co. were charged with having, on the 24 November 1898, granted an unstamped receipt in respect of a sum of Rs. 200, and also with having, on a date which is not specified, refused to grant a duly stamped receipt. The third accused was charged in his individual capacity with having abetted the commission of these offences.