ORDER

1. This is a reference u/s 57, Stamp Act (Act 2 of 1899), by the Board of Revenue for decision by this Court of the question whether a certain document is a ' bond" within the meaning of Clause (c), Sub-section (5) of Section 2, Stamp Act, chargeable under Article 15 or a mortgage of crops chargeable under Article 41, or a simple agreement for sale of goods and merchandise within the purview of Exemp. (a) to Article 5, Stamp Act. The instrument in question was executed by one Thakuri Singh in favour of a firm styled Messrs. Kila Chand Deva Chand & Company of Bombay, proprietors of Kesar Sugar Works, Baheri. The latter had advanced to the executant of the instrument a sum of Rs. 40 apparently some time before the execution of the document. The first stipulation contained in the document expressly mortgages certain sugarcane crop belonging to the executant and standing in certain fields mentioned in the document. The deed proceeds to lay down that the executant would supply the aforesaid sugarcane crop exclusively to Kesar Sugar Works at a certain rate. Then follow a number of covenants incidental to the supply of the sugarcane crop as agreed. One of the covenants is:

That the am