( 1 ) THE Chief Inspector of Stamps has made a prayer to this Court, in his report, for recording a declaration under Section 61 (2) of the Stamp Act to the effect that the document, Ex. 20, which has been admitted in evidence by the Civil Judge, was chargeable with a duty of Rs. 46-14-0 and with a penalty of Rs. 468-12-0 before it could be admitted in evidence. Notices on this report were issued to the parties and the learned counsel for the plaintiffs-respondents and the counsel for the State have both appeared in reply to those notices.

( 2 ) BRIEFLY stated, the facts of the case are that a suit for accounts was filed by one Raja Lal deceased, whose legal representatives are the respondants, against Thakur Har Bux Singh, who is the appellant in this case, claiming to be a partner in the business of a brick-kiln. The document dated 26-8-1946 (Ex. 20) was filed in the Court of the Civil Judge on 17-2-1949 in evidence. This document specified the plots which were let out for running the brick-kiln for a period of three years on payment of Rs. 212-8-0 as premium. It further evidenced the payment of that amount. The document was executed by Hari Krishna Dhawan and a re