Venkataramana Rao, J.

1. These two revision petitions arise out of an order made by the learned Subordinate Judge of Narasapur impounding a document, Ex. A., which was filed in S.C.S. No. 173 of 1932 on the file of the Sub-Court, Narasapur. The suit was upon a promissory note and the document was tendered in evidence, filed and proved in proof of the consideration for the note on 21st October 1932, and on the very same day the learned Judge delivered judgment decreeing the suit. On 15th February 1933, the office of the Subordinate Judge brought to his notice that Ex. A was not properly stamped and thereupon he impounded the document, and sent it to the Collector with a letter bearing date 24th February 1933. Thereupon the Collector levied a penalty of Rs. 185 and recovered it from the plaintiff in that case. This was on 29th March 1933 and the document was returned to the Court on 23rd April 1933. The plaintiff thereupon instituted a suit out of which C.R.P. No. 329 of 1935 arises for the recovery of the said sum of Rs. 185 with interest thereon. The District Munsif gave a decree in favour of the plaintiff on the ground that under Section 29, Stamp Act, the penalty was payable