Panchapakesa Aiyar, J. - These three are connected matters. W.P. No. 921 of 1955 is against the order of the Revenue Divisional Officer, Devakottai confirmed by the Collector of Ramnad at Madurai, with certain modifications, levying stamp duty and penalty on two bonds from Subramanian Chettiar, the Petitioner and the executant of those two bonds.

The facts were briefly these: The two documents were produced before the Subordinate Judge of Sivaganga by one Palaniappa Chettiar in O.S. No. 81 of 1952 on his file, filed by the said Palaniappa Chettiar, against the Petitioner, Subramaniam Chettiar, for recovering moneys due under a document renewing the debt under the two bonds, which were labelled “deposit letters”. The Court-fee Examiner put in a check-slip contending that the alleged deposit letters were really bonds and had not been duly stamped and suggesting that they should be impounded and sent to the Collector. When the matter was taken up by the Court, the plaintiff Palaniappa Chettiar agreed to have the document impounded and sent to the Collector for levying the appropriate stamp duty and penalty. The learned Subordinate Judge impounded those documents under section 35 of the

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