( 1 ) THIS order shall govern disposal of Civil Revision No. 1160 of 1977 (Shri kishanlal v. Kashi Prasad Jangal Prasad) also.

( 2 ) THE correctness of the view taken by Bhave, J. in Baldeodas v. Moolchand gupta, C. R. No. 646 of 1974, D/- 3-12-1975 in construing Section 13 of the indian Stamp Act read with Rule 7 (1) of the Central Provinces and Berar stamp Rules, 1942, made applicable to the whole of the State of Madhya pradesh by Taxation Laws (Extension) Act, 1957, was doubted by Tankha, J. hence this reference.

( 3 ) SECTION 13 of the Indian Stamp Act reads as under:

"instruments stamped with impressed stamps how to be written :--Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument. "

Rule 7 (1) of the C. P. and Berar Stamp Rules, 1942, reads as under:"7. Provision where single sheet of paper is insufficient.-- (1) Where two or more sheets of paper on which stamps are engraved or embossed are used to make up the amount of duty chargeable in respect of any instrument, a portion of such instrument shall be