AGARWALA, J.:- This is a reference by the Junior Secretary and Chief Inspector of Stamps, Board of Revenue, Allahabad, under S.61, Stamp Act.

2. The Inspector of Stamps and Registration Kanpur Circle, in the course of inspection of the records of the Civil Judges Court, Etawah, detected a document (Paper No.20 attached to List 32/2C filed in Suit No.18 of 1947) and was of opinion that it was written in contravention of S.13, Stamp Act and R.7 of the Stamp Manual. The document was a composite document consisting of a sale deed and a deed of release, executed by one Kr. Narayan Singh, son of Kr. Sati Singh, residant of village Asjana, Pargana Bidhuna, district Etawah.

The stamp required on the sale deed and the deed of release was of the value of Rs.403/2/-. The Treasury supplied the stamp in ten sheets. Seven sheets were used up in writing out the contents of the documents. Three sheets remained They were utilised by defacing the stamp with a cross and by the parties to the transaction putting their signatures on them.

On the seventh sheet on which the body of the document ended was mentioned the fact that ten sheets formed part of the document. Each of the three remaining she