The central legal point established in the judgment is the necessity of registration for a valid mortgage deed, the requirements for impounding an instrument, and the principle of strict interpretation of fiscal measures.

1. The order disposing of the C. R. P. was delivered on 4th July, 1988. There after on the representation of the counsel representing the parties, who brought to my notice two Full Bench rulings, one of the Andhra Pradesh High Court, Hazrami Gangaram v. Kamlabai (A.I.R.1968 A.P. 213 (FB) ) and the other of the Madras High Court, Chief Cont, Rev. Authority v. Canara I. & B. Syndicate (A. I. R.1969 Mad. 1(FB) both distinguishing the earlier Full Bench ruling of the Madras High Court in C. E. Co. v. C. C. Rev. Authority (A.I.R.1953 Mad. 764 (FB)), cited in the order dated 4th July, the revision was posted again for "to be spoken to" and the revision was thereupon heard again and disposed of by the following order modifying the order delivered on 4th July, 1988.

2. The plaintiff in a suit for recovery of money is the revision petitioner.

3. The suit is based on an agreement executed on a stamp paper worth Rs.3/-. According to the defendant the agreement in fact is a 'mortgage deed'. Since it was not registered, the respondent contended that it was not admissible in evidence.

4. The learned Munsiff after considering the various aspects of the case held that the document is a 'mortgage deed' within the meaning of S.2(n) of the Stamp Act and, inasmuch as the same is insufficiently stamped, the petitioner-plaintiff is liable to pay the deficit stamp duty and penalty. It is this order that is under challenge.

5. The short but interesting question that arises for consideration is, "whether the document in question, which has been found to be a mortgage deed is not admissible in evidence since it is not properly stamped?". The answer to the question depends upon the construction of S.3,33,34, and 2 (n) of the Stamp Act, S.58 and 59 of the Transfer of Property Act and S.47 and 49 of the Registration Act.

6. The court under S.33 of the Stamp Act can take action and impound the instrument if it finds in the performance of its functions, that the instrument, chargeable, in its opinion, with duty has not been duly stamped. It should therefore be found that the instrument is one chargeable with duty but nonetheless, not duly stamped, before the same was impounded by the officer before whom the party had produced it voluntarily. It may in this connection be necessary to understand the definitions of the words 'chargeable' and 'instrument'. The word 'chargeable' is defined in S.2(b) of the Stamp Act. It reads:

"(b) "chargeable" means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in the territories of the State of Kerala when such instrument was executed, or, where several persons executed the instrument at different times, first executed;".

The expression 'chargeable' means chargeable under S.3 of the Stamp Act. Chargeability no doubt, depends on the contents of the deed and not on the label given to it. 'Instrument' is defined thus:

"0) "instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded...".

The definition is an inclusive one. What is meant by this? It should in this connection be remembered that going by the well established principles, the term "include" in an interpretation clause is used with the intention of widening its scope by specific enumeration of certain matters, which the ordinary meaning may or may not comprise, so as to make the definition enumerative but not exhaustive, while retaining its ordinary meaning. This word therefore must be construed as comprehending not only such thing they signify according to their natural import but also those things which the interpretation clause declares that it shall include. It therefore follows that a document by which any right or liability is, or purports to be created, transferred, limited, etc. is also chargeable under S.3 of the St