Matchpoints. Opening lead ♠ Table result 3NT-2 NS -200.
East on the above hand from a North London club is approaching his telegram from the queen, and South, who looks and behaves like SB, was quick to try to take advantage. West led the four of spades, and East played the queen and king at the same time, mainly because he was less nimble with his fingers than in his earlier years. SB called the director politely, sensing a gain, and the director ruled that the intended card, the queen, was played, and the king remained on the table as a major penalty card. SB did not want to stake all on the club finesse, so he won with the ace and took what he thought was a 100% line of leading low towards the queen of hearts. West went in with the ace, but accidentally dropped the jack of spades at the same time. The director was still present, and was quick to rule. "Oh dear," he said to West, "I am afraid that the jack of spades is also a major penalty card." ... "Hold on, please, while I check the Law Book", said the TD. "No need to bother," said SB, South, "I have been stitched up and West will be forced to lead the jack of spades." "That is right," said the TD, "please lead that card; although 50D1(b) specifies that a penalty card need not be played to comply with a lead restriction, at the time of the penalty card there was no lead restriction, and therefore it has to be led. The fact that subsequently there would be a lead restriction does not seem to prevent it being led." After SB had gone two down, he had the director back again. "I think that there was a breach of Law 23 here," he claimed. "West could have been aware that dropping the jack of spades would work to his advantage". "I don't agree," said the TD, "unless West is the best actor since Jack Nicholson, he could not have been aware". "Well, I am still not happy," SB ranted on, "the penalty card conveyed such information as to damage the non-offending side". "On the contrary," replied the TD, "with the penalty card, West should have ducked the first heart to save the overtrick, without it he should rise and beat the contract. And there clearly was no LA to the continuation of the jack of spades, which was a forced play". "Well, I think you adjust under 12A1 in that the Laws did not provide indemnity for the particular type of violation by this opponent". The TD was unimpressed. "The laws did provide indemnity," he stated, "but it proved to be unduly generous to the offenders. That is just rub of the green."
How would you rule? And would you rule differently if SB was West?