In Re:

Type Court Judgment Court Chennai Decided Apr 23, 1890

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https://sooperkanoon.com/case/780218

Citation: sooperkanoon.com/780218
Court: Chennai
Judge: Arthur J.H. Collins, Kt., C.J., ;Muttusami Ayyar and ;Weir, JJ.
Decided On: Apr 23, 1890
Subject: Civil

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Appellant / Petitioner

In Re:

Legal References

Reported In: (1891)ILR14Mad255

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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.