NATHU GANGARAM Vs. HANSRAJ MORARJI

JUDGEMENT

(1.) I cannot but feel in this case that Mr. Jardine has raised an ingenious argument, but, in my opinion, the words of the Stamp Act are clear.

(2.) Mr. Jardine asks me now, under Clause (2) of Section 38 of that Act to send this document in question in the original to the Collector.

(3.) Clause (2) of Section 38 of the Stamp Act says: " In every other case? the person so impounding an instrument shall send it in original to the Collector." In order to find out what"in every other case" means, it is necessary to see what Section 38 enacts. That section says: "When the person impounding an instrument under Section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by Section 35 or of duty as provided by Section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof and shall send such amount to the Collector, or to such person as he may appoint in this behalf."