Charles A. Turner, Kt., C.J.
1. We have reconsidered the question submitted to us, and. with the highest respect for the learned Chief Justice and Judges who were parties to the ruling in Sha Nagindas Jeychund v. Halalkore Nathua Gheesla I.L.R. 5 Bom. 470 we adhere to the ruling of this Court of 20th February I.L.R. 882 5 Mad. 18.
2. The stamp on a certificate of sale is regulated by the amount of the purchase money; it is to bear the same stamp as a conveyance for a consideration equal to the amount of the purchase money.
3. Section 24* applies to cases in which the purchaser undertakes a liability, and his undertaking in such cases no doubt farms part of the consideration. It is one thing to make the sale subject to, in the sense of accompanied by, a condition to discharge a mortgage; it is another to sell property subject to a mortgage, that is to say, to sell the interest remaining in the mortgagor without imposing on the purchaser any personal obligation.
4. The Board of Revenue will be informed accordingly.
* How transfer in consideration of debt, or subject to future payment, etc., to be charged.
[Section 24: Where any property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or incumbrance upon the property or not, such debt, money or stock is to be deemed the whole or part, as the case may be, of the consideration in respect whereof the transfer is chargeable with ad valorem duty.]