Mr. N.S. Srinivasan appearing for the learned Government Pleader raises a preliminary objection that section 115, Civil Procedure Code, will not apply to the present case. What happened was that when a document came into the possession of the Court below a question was raised as to whether it was properly stamped. On that arguments were heard by the Subordinate Judge who finding that the document had not been properly stamped impounded the same and sent it to the District Collector under section 38(2) of the Indian Stamp Act. In doing so, the learned Judge did not give any definite finding as to the quantum of the stamp to be collected and left the decision on this matter to the Collector and if the Collector cannot decide that question, the Subordinate Judge suggested, that the matter might be referred to the Chief Controlling Revenue Authority, namely, the Revenue Board, for referring the matter to the High Court under section 57 of the Act. What is contended very strenuously by Mr. Srinivasan is that the action of the Subordinate Judge in impounding the document and forwarding the same to the Collector with an accompanying letter does not amount to a decision of a case