( 1. ) THIS is an application in revision by the defendant in a money suit, objecting to the order of the Civil Judge that it was not necessary to impound for assessment of stamp duty, a deed of gift produced by the plaintiff as the basis of his right to sue, and that it was admissible without stamp duty. Though this is only a matter arising between the Government and the plaintiff in regard to taxation, the present case raises important questions regarding the significance of the words "admitted into evidence" in Section 36 of the Stamp Act, the real meaning of the words "value of the property as set forth in such instrument" in Article 33 in the Schedule of the Stamp Act, and in general, the significance of Sections 27, 61 and 64 of the said Act.

( 2. ) THE facts of the case are that the plaintiff brought this suit as the present owner of a running business by virtue of a deed of gift from the original owner, who was no other than his father. A gift-deed was referred to in the plaint, and was produced in time, setting out the particulars of the establishment but not mentioning the value of the property that was being gifted and on which the donee was being placed in poss