4. In fact the stamp duty payable to the bond is Rs.100/ -. Before that, a reading of Section 2(14) defines instrument and the document in question satisfies the definition of instrument and Section 2(2) defines bond and clause (b) of it satisfies the meaning of bond from clause (5) of the memorandum of understanding supra. In fact clause 2(6) says an instrument executed after commencement of the Act from 16.11.1948, and chargeable under the Act applied to any other instrument chargeable under the law in force where executed or by several persons at different times including the first executed the highest to be paid. Here, said clause has no application. Even taken the document contains a covenant of lease and extinguish and surrender of lease and also an acknowledgment regarding what is due and undertaking to pay and also contains a receipt for what is paid as acknowledged, apart from the same is attested and undertaking to pay further amount, it is within the meaning of bond. The bond is the highest stamp duty chargeable, when compared to lease and acknowledgment and receipt and what was paid of Rs.1,100/ - is thus sufficient. However, if at all there is any difficulty for the lower Court it should have been referred to the District Registrar from the provisions of Sections 39 to 42
