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Stamp Act (2 of 1899) , S.33, S.35(d)— Negotiable Instruments Act (26 of 1881) , S.138— Unstamped document - Impounding - Memorandum of Understanding (MoU), executed between parties - Plea of accused that complainant claiming repayment of debt on basis of unregistered and unstamped MoU - Act of 1899 enabling Courts to receive un-stamped or insufficiently stamped documents in evidence without insisting for impounding of document, so that no criminal proceedings are frustrated - MoU cannot be impounded. (Para 18)