1926 (1) TMI 6

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.... case coming before the Judge of the Small Cause 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 instrum....