LAWS(PVC)-1933-11-67

RAGHUBAR DAYAL Vs. EMPEROR

Decided On November 24, 1933
RAGHUBAR DAYAL Appellant
V/S
EMPEROR Respondents

JUDGEMENT

(1.) This is an application in revision against a conviction under Section 62, Stamp Act, read with Section 109, I.P.C.

(2.) The accused Raghubar Dayal is a saraf engaged in the business of buying gold and silver or ornaments of precious metals. His account book was filed in a certain criminal case and the officer in charge of the record room reported to the Collector that the account book contained over 300 entries which purported to be conveyances of inoveable property and had not been stamped. The Collector ordered the prosecution of the accused and he was charged in respect of three alleged offences. It appears that when the accused made a purchase of gold or ornaments from a client, he got the client to make an entry in the account book giving the client's name and a description of the goods purchased and of the price paid, and got this entry signed by the client. The first entry which forms the subject-matter of the charge runs as follows:

(3.) Two gold Beejas mounted with precious stones; one pair of karan phuls set with diamonds; 2 Bendas, 2 Sees Phul, 1 Bendia, 2 jhumkas; all sold for Rs. 710 cash of the current coin. This entry was made and signed by the seller Shiam Lal.