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The Collector of Madras passed an order and communicated it to the defendant in the following terms;

"The document dated 9-4-1945 executed between Dr. S. Kamesam and yourself has been impounded by the High Court of Judicature at Madras and sent to me for the levy of the stamp duty and penalty. A stamp duty of Rs. 9000 and a penalty of Rs. 5 have been levied under Section 40-1(b), Madras Stamp Act. Please remit the sum of Rs.'9005 (Rs. nine thousand and five only) into the Madras Taluk Treasury and send the chalan to me before 20-10-1954 so that the document may be returned to the Court duly certified under the Stamp Act."

There is no special direction, but those who desire the admission of the document in evidence should be charged the duty and penalty. This may be recovered afterwards from the proper person under Section 44: 30 All 271 (B).

For instance, if a plaintiff produces in Court in support of his claim an unstamped or improperly stamped document, he primarily is the person from whom the requisite stamp, duty (and penalty) may be recovered under Section 40, Stamp Act; (ibid). -

The deficient duty and penalty may be levied from either party, the provisions of Section 29 notwithstanding: Bengal Stamp Manual, p. 102.

14. (Basu, Indian Stamp Act, p. 153), 2nd Edition, 1926 (Eastern Law HOUSE):

"Section 37(1)(b) (now Section 40), Stamp Act 1 of 1S79 determines the penally leviable in all eases. Reference under Stamp Act, Section 46, 5 Mad 394 (FB) (F)."

Section 40, Clause 1(b) is silent as to the party from whom the payment of the proper duty and the penalty is to be required........

The plaintiffs who wished the document admitted in evidence in support of the claim, are the persons from whom the Collector in the first instance can recover duty and penalty before the document can be admitted in evidence.