JUDGMENT

Mukerji, Ag. C.J.

1. This is a stamp reference made by a learned Munsif through the District Judge of Bareilly under the following circumstances: The plaintiff before the learned Munsif in Suit No. 327 of 1932 in the Court of the Munsif of Pilibhit brought the. suit, out of which this reference has arisen, to recover a certain sum of money on foot of a bond which had been sold in his favour by defendant 2 in the suit on 6th September 1928, defendant 1, presumably being the executant of the bond. By this sale deed the plaintiff purchased not only the bond in suit but also 28 other bonds all sold to him by defendant 2. The sale consideration was Rs. 2,425 although at the date of the sale the total amount due on the several bonds sold was a much larger sum. The sale deed bore a stamp duty of Rs. 5. The question raised is whether the duty is sufficient. The learned Munsif himself thought that the stamp of Rs. 5 might be sufficient although be was not quite certain in his mind. He consulted the Chief Inspector of Stamps and that officer was of opinion that a stamp duty should have been calculated treating the sale deed as 29 sale deeds, there being one sale deed for each of the 2