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In Re:

Type Court Judgment Court Chennai Decided Apr 23, 1890
~1 min read
https://sooperkanoon.com/case/780218

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Citation
Court
Chennai
Judge
Decided On
Subject
Civil

Case Summary

AI-generated summary - not the official court judgment text.

Stamp Act - Act of 1879, Sections 17, 33, 37(b)--Act XXXVI of 1860, Section 13--Act X of 1862, Section 15 - Unstamped document executed in 1862 out of British India--Penalty. -

Key legal issue
Civil

Parties & Advocates

Appellant / Petitioner

In Re:

Legal References

Reported In
(1891)ILR14Mad255

Excerpt

stamp act - act of 1879, sections 17, 33, 37(b)--act xxxvi of 1860, section 13--act x of 1862, section 15 - unstamped document executed in 1862 out of british india--penalty. - 1. we are of opinion that the unstamped instrument executed in australia and dated 26th may 1862 is not chargeable either under act xxxvi of 1860 or act x of 1862 with stamp duty. consequently no penalty can be levied under act i of 1879.

Full Judgment

1. We are of opinion that the unstamped instrument executed in Australia and dated 26th May 1862 is not chargeable either under Act XXXVI of 1860 or Act X of 1862 with stamp duty. Consequently no penalty can be levied under Act I of 1879.

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