VENKATARAMAIYA, CJ.

( 1 ) IN C. P. Nos. 148 and 149 of 1953 the petitioner applied for leave to appeal to the Supreme Court and for stay of execution of a decree passed by this Court. An order was passed for stay of execution on condition that the petitioner should furnish security to the satisfaction of the lower Court. In pursuance of this order the petitioner executed a mortgage bond and doubt was raised as to the sufficiency of stamp it bore or the value of the stamp paper on which it is written. The petitioner thereupon applied to the Assistant Commissioner and obtained a certificate from him that the instrument is sufficiently stamped.

( 2 ) NEVERTHELESS the learned District Judge has held that it is not properly stamped and therefore not acceptable. Mr. Krishnamurthy, learned Counsel for the petitioner, argued that the order of the learned Judge is wrong in view of the certificate granted by the Assistant Commissioner and that his opinion in the matter must prevail. Under Section 31 of the Stamp Act when an instrument is brought to the Deputy commissioner, which includes any officer specially appointed to perform his duties, under the Act, he shall determine the duty with wh

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