1. Both these applications by the defendant are in connection with the impounding of a document as a deed of gift and admitting the same into evidence subject to payment of the stamp duty and penalty as stated by the Court below.

2. The defendant-petitioner, in the trial Court, tendered a document in evidence which, according to her, is not a deed of gift but only a memorandum of gift. The trial Court impounded it, obviously for the reason that the document was chargeable to stamp duty, and it did not bear the requisite stamp as provided under Sec.33 of the Indian Stamp Act, 1899 . The Court, further, admitted the document as exhibit B in evidence, and stated that a particular amount was payable by the defendant as the stamp duty with the penalty imposed upon her, as provided under Sec.35 of the Act. The defendant challenges both these actions of the Court below.

3. Learned Counsel appearing tor the defendant-petitioner, first of all, pressed that the trial Court was wrong in thinking that the document marked as B is a deed of gift. He read out the contents of the document, and urged that that was a document which was engrossed on an ordinary piece of paper, and was really