1. After hearing the learned Government Pleader and considering the authorities cited we are of opinion that the three sale-deeds in question, in each of which the vendor mortgages lands not included in the sale as security for the due performance of his covenants, need not be stamped both as sales and mortgages by virtue of the provisions of Section 5 of the Indian Stamp Act 1899, as the sale-deeds are not instruments comprising or relating to distinct matters within the meaning of the section. The decision in Reference by the Board of Revenue (1876) I.L.R. 1 Mad. 133 is not in point, as the terms of Section 14 of Act VIII of 1869 under which it was decided are different from those of Section 5 of the present Act, which was substituted for it in Section 7 of Act I of 1879, which again is practically identical with Section 4 a(1) of the English Stamp Act 1891. In In the matter of a reference Act of under Section 46 of the Stamp Act a decision under Section 7 of the 1879, it was held that an instrument by which a debtor leased certain lands to his creditor and empowered the latter to apply a portion of the annual rent in satisfaction of the debt was both a lease and a usufru