In Re: the Secretary to the Commissioner of Salt, Abkari and Separate Revenue, Revenue Board's Office (06.01.1911 - MADHC) - Court Judgment |
| Chennai |
| Jan-06-1911 |
| Arnold White, C.J. ;Munro and ;Sankaran Nair, JJ. |
| 9Ind.Cas.342a |
| In Re: the Secretary to the Commissioner of Salt, Abkari and Separate Revenue, Revenue Board's Offic |
stump act (ii of 1899), schedule i, article 53, exemption (b) - transfer from, provincial to local funds by adjustments in collector's accounts--receipts by presidents of district boards--stamp. - 1. we are of opinion that the receipt mentioned in the letter of the secretary of revenue board is exempt from stamp duty as being a receipt for payment of money without consideration within the meaning of article 53 of schedule i of the indian stamp act, exemption (6).
1. We are of opinion that the receipt mentioned in the letter of the Secretary of Revenue Board is exempt from stamp duty as being a receipt for payment of money without consideration within the meaning of Article 53 of Schedule I of the Indian Stamp Act, exemption (6).