1937 (3) TMI 19

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...., Ex. A., which was filed in S.C.S. No. 173 of 1932 on the file of the Sub-Court, Narasapur. The suit was upon a promissory note and the document was tendered in evidence, filed and proved in proof of the consideration for the note on 21st October 1932, and on the very same day the learned Judge delivered judgment decreeing the suit. On 15th February 1933, the office of the Subordinate Judge broug....

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....icable to a case where the document is not produced before the Court; but when once the document has been produced before the Court and tendered in evidence, the right of recovery is only by virtue of Section 44, Stamp Act. But in order to entitle the plaintiff to recover under that section, the amount must have been included in the costs at the time of the passing of the decree; or else he has no....

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...., he has not chosen to levy any penalty. Having failed to do so and the judgment having been delivered in the suit, he has become functus officio and it is not therefore open to him to re-open the matter and impound the document: vide Khetra Mohan Saha v. Jamini Kanta AIR1927Cal472 . The only remedy of the Collector, if any, is to move Under Section 61, Stamp Act, and he has not done so. This is c....