JAGAT NARAYAN, J.—This is a plaintiffs revision application against an order of the Senior Civil Judge No. 2 Jodhpur, holding that a document relating to the sale of a truck is inadmissible in evidence by virtue of sec. 35 of the Stamp Act as it is not duly stamped.

2. The case of the plaintiff with regard to this document is that it is an agreement or memorandum of agreement relating to the sale of goods and is exempt from stamp duty under Exemption (a) to Art. 5 of the First Schedule of the Stamp Act. The trial court held that it is a conveyancer which is chargeable with stamp duty under Art. 23 of the First Schedule.

3. On behalf of the defendants two preliminary objections have been taken with regard to the maintainability of this revision application. The first objection is that the finding of the trial court is based on an interpretation of the document and an interpretation of the provisions of the Stamp Act and if there is any error it is an error of law which cannot be interfered with in revision.

4. It is not correct to say that no error of law can be corrected on an application under sec. 115 C.P.C. An error of law by which a court assumes jurisdiction which it has not, or

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