Impounding of a document and imposition of penalty under the Kerala Stamp Act, 1959 is the matter dealt with in this case. Two questions arise; (1) what is the procedure to be adopted when an insufficiently stamped document is merely produced/brought to the notice of the court/public officer. (2) What is the procedure to be followed when an insufficiently stamped document is tendered in evidence before a court. Ext.P4 order passed by the M.A.C.T., Moovattupuzha in O.P. (MV) No.1744/95 is under challenge. As per the said order, the Tribunal invoked Section 33 read with Section 37 of the Kerala Stamp Act, 1959 and impounded a document. It is not in dispute that the document was not taken in evidence, it was only produced. It is an agreement regarding the sale of the vehicle; an agreement for sale of the vehicle according to the petitioner and an agreement of sale according to the Tribunal. Finding that it is an agreement of sale, the Tribunal took the view that the stamp duty has to be paid as provided under Article 21 of the Schedule to the Stamp Act for conveyance, for Rs.10,500/- and he has also to pay penalty at ten times the said amount. It is the contention of the p