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1870

District Officers are required to show (1)-The total number of cases under each heading disposed of during the Quarter; REV. CIR. (2) The total number of cases under each heading pending at the close of the Quarter; (3)-Number of cases under each heading in which convictions were obtained during the Quarter; (4)-Number of cases under each heading in which defendants were acquitted during the Quarter; (5)—Quantity of salt confiscated and quantity released during the Quarter under each heading.

District Officers are requested to submit a memo., as soon as possible, giving the information above required for the two past Quarters of the current year.

No. 7.

THE following alterations have been made in Section VI, Chapter III, page 44, Board's Rules, in conformity with Sections 69 to 73 of the new Wards' Act, No. IV of 1870, B. C.

In Rule 4, for the words "the Court of Wards," in lines 2 and 3, substitute the words "the manager of the Ward's property," and cancel the rest of the rule.

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For Rule 5, substitute

"In regard to any suit which may have been instituted

against or on the part of any ward of the Court, before the "estate of the ward whom it concerns was brought under the "Court's control, and which has, consequently, been instituted "against or in the name of some manager, naib, or gomashta, "other than the manager appointed by the Court, the Collector "shall cause an application to be made to the Court in which "the suit is pending, to cause the name of the manager appointed "by the Court of Wards, or that of some other person, as pro"vided in Section 69 of Act IV (B. C.) of 1870, to be substitut"ed for that of such manager, naib or gomashta, as next friend or 'guardian of the ward in the suit."

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No. 8.

ADD to Rule 3, page 342, Board's Rules

"This rule, as well as that contained in paragraph 1, prescrib

1870

REV. CIR.

"ing eight years as the minimum age for admission, applies to "boys, other than wards of the Court, whom it may be proposed "to admit to the benefits of the institution."

No. 9.

THE following words are added at the end of para. 6 of Form No. 12, pages 88 and 89 of Board's Rules

"of spirits manufactured in the English method, or one seer of spirits manufactured according to the native system."

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No. 10.

IN continuation of Circular Order, No. 11 of July last, it is notified, for the information and guidance of all officers subordinate to the Board, that under the orders of the Government of Bengal, in the General Department, dated 3rd November 1870, the subjoined form should be adopted in reporting the deaths of European Uncovenanted Officers. This form properly filled in, should be submitted immediately upon the death of any uncovenanted European Officer, for transmission to Government:

Return of the Death of a European Uncovenanted Officer of Government in the District of

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UNDER the provisions of Section 24, Act XVIII of 1869, when an improperly stamped document is impounded by a Registering

Remarks.

Officer and sent to the Collector, the Collector is required either

1870

to prosecute the parties to the instrument, when it appears that REV. CIR. there was an intention to evade payment of the proper stamp duty; or in other cases, to levy a penalty under Section 20, when the parties appear before him to claim their document.

It has, however, been brought to the notice of the Board that, in these last mentioned cases, when the Collector sees no sufficient grounds for instituting a prosecution, parties very seldom appear to claim their documents, and that this omission is probably owing to the fear that a severe penalty or punishment will be the result. As any undue severity in carrying out the provisions of Section 20 of the Stamp Act is calculated to lead to the evasion of both the Stamp and Registration Laws, the Board are of opinion that Collectors would do well to exercise the discretion vested in them of remitting the penalty (vide Clause b, Section 24), and in no case inflict a penalty exceeding of the amount prescribed by Section 20, when the error has arisen from ignorance of the law.

A copy of this Circular Order will be forwarded to the Registrar General, with a request that he will inform all Sub-Registrars and parties who may produce insufficiently stamped documents before them, of the course which will be, in future, adopted.

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See Co-RESPOndent's Right TO BE HEARD IN APPEAL.

ACCOUNT, BALANCE OF

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See MUTUAL DEALINGS.

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-1845-I, s. 21-Act XII of 1841, s. 22-Regulation XI of
1822-Purchaser at a Revenue Sale-Revenue Sale-Benami
Purchase Manager of a Joint Hindu Family.] A purchase by
a managing member of a joint Hindu family, in his own name, at a
revenue sale held under Act I of 1845, is not affected by section 21
of the Act. A suit by one of the members, for recovery of posses-
sion of his share of the property, purchased by the managing member
in his own name, but for the use of the family, is not a suit to oust
a certified purchaser, and therefore not affected by section 21,
Act I of 1845.

TUNDAN SING v. BABOO PUKH NARAYAN SING
-1850-IX

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546

500

466

See HINDU LAW.

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