ARTICLES OF AN ADVOCATE: Stamp Act, 1899-ss. 2(14), 33, 35, 37 and 48B-Impounding of document-In a suit photocopy of a document accepted in secondary evidence-On the ground that original was lost-Original document bearing the stamp of sufficient amount, but of improper description-Order of admission of the document in secondary evidence set aside-Order for impounding the document-Correctness of-Held : Impounding of a document can be done only when the document is an instrument within meaning of s. 2(14) i.e. original document-Photocopy of a document cannot be impounded-It also cannot be accepted as secondary evidence-Madhya Pradesh Stamp Rules, 1942-r. 19-Evidence Act, 1872-s. 63. Agreement was entered into by the parties herein. Such agreement was required to be affixed a stamp of Re. 1/- under Schedule I, Item 42 of Stamp Act, 1899. The document was affixed with a notorial stamp of Rs. 4/- instead under the statutory provision. In the suit between the parties, appellant filed an application for acceptance of the photocopy of the agreement as a secondary evidence, on the ground that original thereof was stolen. Trial Court admitted the same as secondary evidence. In a Writ Petition, against the order, High Court setting aside the order of trial court, remitted the matter to decide the question as to whether a photocopy of an improperly stamped original document could be received as secondary evidence. Trial Court ordered for impounding of the document, it being insufficiently stamped. Document was sent to the Collector of Stamps for affixing appropriate stamp duty. Challenge to this order was dismissed by trial court in Review Petition. In Writ Petition, thereagainst, High Court held that such document could not be admitted in evidence, neither could it be impounded nor accepted in secondary evidence. Hence the present appeal. The question for consideration was : Whether the Court could impound the photocopy of the instrument (document) of improper description exercising its power under the provisions of the Indian Stamp Act , 1899 ?