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In Re: Reference Under Stamp Act, Section 49

Type Court Judgment Court Chennai Decided Aug 09, 1892
~1 min read
https://sooperkanoon.com/case/794725

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Citation
Court
Chennai
Judge
Decided On
Subject
Property

Case Summary

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

Madras Regulation II of 1825, Section 4 - Ad valorem stamp duty. -

Key legal issue
Property

Parties & Advocates

Appellant / Petitioner

In Re: Reference Under Stamp Act, Section 49

Legal References

Reported In
(1893)ILR16Mad419

Excerpt

madras regulation ii of 1825, section 4 - ad valorem stamp duty. - 1. the deed is not an instrument of gift but purports to transfer to chidambaram pillai the property of the executant's husband, subject to the payment of his debts. it also purports to reserve 1/4 cawni for the maintenance of the executant and provides for the re-transfer of the property in case she should give birth to a son. there is nothing to show that the value of the interest transferred exceeded its. 64. the value of the property cannot be taken as the value of the interest actually transferred. we are unable to hold that the document is liable to stamp duty.

Full Judgment

1. The deed is not an instrument of gift but purports to transfer to Chidambaram Pillai the property of the executant's husband, subject to the payment of his debts. It also purports to reserve 1/4 cawni for the maintenance of the executant and provides for the re-transfer of the property in case she should give birth to a son. There is nothing to show that the value of the interest transferred exceeded Its. 64. The value of the property cannot be taken as the value of the interest actually transferred. We are unable to hold that the document is liable to stamp duty.

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Same Parties In Re: Reference Under Stamp Act, Section 49 vs Same Subject Property Same Judge Arthur J.H. Collins, Kt., C.J., ;Muttusami Ayyar, ;Parker and...
Property

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