Citation Codes Equivalent Citations citation codes Case Number Miscellaneous Case No. 178 of 1942, under section 61 of the Indian Stamp Act Attorney(S) Mr. P.N Haksar, for the applicant. Mr. Mansur Alam, for the Crown. Judges Sir James Allsop A.C.J Mathur Sankar Saran, JJ. See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Rishi Deo Sondhi v. Sugar Mills Allsop, A.C.J:— In our judgment money is not movable property. Specie might possibly be, but that question does not arise in this case. The instrument which are the subject of this reference are not mortgage deeds. The stamp duty paid is sufficient.