JUDGMENT

Iqbal Ahmad, Ag. C.J.

1. This is a reference u/s 60, Stamp Act, (Act II of 1899) by the Small Cause Court Judge of Pilibhit and the questions formulated by the learned Judge in the reference are as follows:

(1) Whether the instrument dated 16th May 1936 is a 'bond' as defined u/s 2(5), Stamp Act, chargeable with the duty provided for under Article 15, Schedule 1 of that Act or is it an agreement for or relating to the sale of goods or merchandise exclusively covered by exemption (a) of Article 5, Schedule 1?

(2) If it is a 'bond' whether the duty chargeable is that provided for under Article 15, Schedule 1, Stamp Act, or that provided for under Schedule 5, U.P. Agriculturists' Relief Act, even though the instrument is not registered, it being admitted that the executant is an 'agriculturist' within the meaning of the term u/s 2(1), U.P. Agriculturists' Relief Act?

2. The learned Judgefelt doubt as to the amount of duty chargeable in respect of the instrument dated 16th May 1936 and, accordingly, he, in conformity with the provisions of Section 60(1), Stamp Act, drew up a statement of the case and made the present reference. In the course of the reference he expressed the opinio