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Judgment
2 paragraphs · 82 words
Knox, Blair and Banerji, JJ.—The questions which are referred to us are (1) whether, in applying the proviso (b) of Section 35 of Act No. II of 1899, the Court should or should not levy the duty of one anna as well as the penalty of one rupee; and (2) when a receipt is admitted under the proviso, whether it should or should not be endorsed as required by Section 42.
2.
Our answers to both the questions are in the negative.