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1926 (1) TMI 6

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..... Court he held quite rightly that the hundi was not receivable in evidence under the provisions of the Stamy Act and he impounded it and sent it to the Collector. The Collector imposed a penalty and improperly endorsed the document as sufficiently stamped, presumably purporting to act under Section 40 of the Act. Section 40 expressly excludes instruments chargeable with a duty of one anna. The Col .....

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..... amped bill of exchange before the Court at which the Court is entitled to look. An unstamped document, unless it is admissible under some special provision of law, is mere waste paper for the purpose of judicial proceedings. 3. The third plea raised is that the plaintiff ought to have been allowed to sue for the debt independently of the hundi, but in this case his cause of auction, as set out .....

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