Iqbal Ahmad and Bajpai, JJ.:— This is a reference under section 61(1) of the Indian Stamp Act by the Inspector of Stamps, who, under a Government notification, has been invested with the powers of a Collector. It appears that the Inspector of Stamps, while inspecting the records in the court of the Additional Civil Judge of Ballia, came across a document (paper No. 8) in suit No. 32 of 1935 and he was of the opinion that the said document was a bond. He, therefore, recommended that the document be impounded and the deficiency in duty be realised before admitting the evidence. The learned Additional Civil Judge was, however, of the opinion that the document was only an agreement and the stamp paid on it was sufficient. Thereupon, the Inspector of Stamps acting as a Collector has applied to us under section 61(1) and we propose to consider whether the instrument in question is a bond as contended by the revenue authorities or an agreement as held by the Additional Civil Judge. The document is in the form of an agreement between two parties, but in its earlier portion it recites that a sum of Rs. 6,794-7-0 is due at principal and interest from the first party to the second party and the first party covenants that out of Rs. 6,794-7-0 a sum of Rs. 794-7-0 will be paid by the 25th of April, 1935, and the balance will be paid later on in instalments. There is also a covenant for the payment of interest. The document is attested by witnesses. The other covenants in the document are in the nature of agreements, pure and simple.
A bond under section 2(5) includes any instrument attested by a witness, and not payable to order or bearer, whereby a person obliges himself to pay money to another. The instrument before us is attested by witnesses; it is not payable to order or bearer and under it the first party obliges himself to pay money to the second party. The instrument clearly comes within the definition of a bond. Under section 35 of the Stamp Act this document can be admitted in evidence only on payment of the deficit duty of Rs. 34 and a penalty in the sum of Rs. 340.
The above is our declaration under section 61(2) of the Stamp Act, and we direct that a copy of our judgment should be sent to the Inspector of Stamps and to the learned Additional Civil Judge of Ballia. We are informed by Mr. Chaturbhuj Sahai, who appears for the person who filer the document, that so far as he is aware, the document is still in the possession of the court.