1 The plaintiff is the revision petitioner.

2 The order under challenge is one by which the court below has found that the document, based on which the suit is instituted, is a bond and not an agreement and hence the plaintiff is liable to pay stamp duty under Art.13 of The Kerala Stamp Act. However, only a sum of Rs. 3/- has been paid as stamp duty treating the document as an agreement. The court below therefore has held as follows:-
"Since the instrument is a bond, plaintiff has to pay stamp duty as per Art.13 of the Kerala Stamp Act. For Rs. 10,000/- he has to pay Rs. 250/- as stamp duty. Already he has paid Rs. 3/-. Then he needs to pay only Rs. 247/- as deficit stamp duty. As per S.34(a) of Kerala Stamp Act, he has to pay its 10 times penalty. Hence he has to pay Rs. 2470/- as penalty. Totally he has to pay Rs. 2717/- as deficit stamp duty and penalty. Hence the document is impounded as per S.33 of the Kerala Stamp Act, and the plaintiff is directed to pay deficit stamp duty of Rs. 247/- and penalty of Rs. 2470/- to this office. For deposit to 1-3-88".

3 I shall now consider the ambit of S.33 of The Kerala Stamp Act. Sub-section (1) thereof is relevant in the context. It p