[IN REVISION.]        

1922 Present : Bertram C.J.

 WIJESURIYA. v. SAMARASINGHE.

 P. C. Colombo, 42,011.

Stamp duty-Lease-Mortgage affecting more lands than one embodied in leases-Ordinance No. 10 of 1919, Part I, Schedule B.

Mortgages affecting more lands than one embodied in leases are chargeable with the full duty chargeable on mortgages, including
the duty leviable in respect of additional lands, and they are not entitled to the benefit of the third proviso to paragraph 31A.

THE facts appear from the judgment.

J. S. Jayawardene.-Paragraph 31A of Part I of Schedule B of Ordinance No. 10 of 1919 provides that a lease should be stamped with the same stamp duty as on a mortgage bond. Now the proviso to that paragraph provides that no duty shall be paid in respect of any additional lands. This is a general provision, and must be taken to apply to all duties mentioned in this paragraph, so that it applies to a mortgage bond embodied in a lease as well as to the lease itself. There does not seem to be any ambiguity in the language of this proviso, but even if it is held to be ambiguous, it must be interpreted in favour of the