1946 (4) TMI 25

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....for the orders of the Hon'ble High Court copies of two documents which were detected by the Inspector of Stamps, Bareilly Circle, in the course of his inspection of the records of the Court of Additional Civil Judge, Bijnor. These documents were filed in Suit No. 32 of 1939, Messrs. Rishidev Sondhi v. Dhampur Sugar Mills. 2. The document bore stamps of annas 12 and annas 8 as if they were mer....

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....mortgagor. The Inspector's opinion that the documents were mortgages with possession does not seem to be justified? The Court's view that there is no mortgage of money and the documents do not, therefore, come under the category of mortgage deeds, hardly finds support from the definition of a "mortgage" as given in S. 2 (17), Stamp Act, which is much wider than that given in the ....