The main legal principle established is that the Civil Court's jurisdiction is limited to recording a finding on whether an instrument is duly stamped, and it cannot determine the stamp duty payable on a particular instrument.

( 1 ) HEARD the learned counsel for the parties. Taken up for final disposal at admission stage. The petitioner is the original defendant and the respondent is the original plaintiff. The respondent filed a suit for recovery of a sum of Rs. 6,19,000/- together with interest thereon. An application was made at exhibit-45 by the respondent contending that the documents produced along with the list at Exhibit-3 have been proved by the respondent and therefore, the same may be marked as exhibits. Thereafter, an application was made by the respondent at Exhibit-46. In the said application it is contended that the respondent is relying upon a letter in which the petitioner has allegedly acknowledged the debt in the sum of Rs. 6,19,000/ -. In the application, the respondent himself stated that the said document amounts to "acknowledgment" and it is insufficiently stamped in the sense that instead of executing the document on a stamp of Rs. 50/- the same has been executed on a stamp paper of denomination of Rs. 20/ -. A reference was made to the provisions to section 34 of the Bombay Stamp Act, 1958 (hereinafter referred to as the said Act ). The respondent showed willingness to pay penalty as well as deficit stamp duty. By the impugned order dated 3rd December, 2008, the said document which was marked as Exhibit-50 was impounded and the respondent was directed to pay stamp duty of Rs. 90/- inclusive of deficit stamp duty and penalty.

( 2 ) THE submission of the learned counsel for the petitioner is that even according to the case of the respondent the document was insufficiently stamped and therefore, the same ought not to have exhibited. He submitted that in any case, Civil Court does not possess any power to decide the issue regarding correct stamp duty and penalty, if any, payable on document in accordance with the said Act. He submitted that if such document was impounded and thereafter read in evidence, it will result into allowing vexatious suit filed by the respondent at premature stage.

( 3 ) I have given careful consideration to the submissions. It will be necessary to advert to the provisions of the said Act. Under section 31 of the said act, a power is conferred on the Collector to make adjudication as regards proper stamp duty payable on an instrument. The power can be exercised by the collector in respect of an instrument whether it is executed or not or whether it is previously stamped or not. Under section 32 of the said Act, the Collector is required to issue a certificate in accordance with the said section. If the Collector is of the opinion that the instrument is already fully stamped, or if the duty as determined by the Collector in accordance with section 31 of the said Act is already paid, a certificate is required to be endorsed on such an instrument that the full duty with which it is chargeable has been paid. If the Collector is of the opinion that the instrument is not chargeable with duty, certificate to that effect will have to be endorsed by the Collector.

( 4 ) SECTION 32-A of the said Act deals with instruments set out therein which are undervalued. Section 33 of the said Act reads thus : 33. Examination and impounding of instruments.- (1) (Subject to the provisions of section 32-A, every person) having by law or consent of parties authority to receive evidence and every person in-charge of a public office, except an officer of police (or any other officer, empowered by law to investigate offences under any law for the time being in force,) before whom any instrument chargeable, in his opinion, with duty, is produced or comes in the performance of his functions shall, if it appears to him that such instrument is not duly stamped, impound the same (irrespective whether the instrument is or is not valid in law) (2) For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him in order to ascertain whether it is stamped with a stamp of the valu