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10. The Stamp Act and Registration Act are no doubt not in pari-materia. The principles that govern the interpretation of the Stamp Act even cannot be applied to the interpretation of the provisions of the Registration Act, but for to read together and the definition in one Act may be applied to the other Act among the two only when there is no such definition in the other Act, as held by the Bombay High Court in Leela DD vs. EC.Shinde (page- 114-para-12), Chandrashanker Pranshanker Vs. Bai Magan & INRE Maneklal Manilal .