Kanhailal Vs. Emperor - Court Judgment

SooperKanoon Citationsooperkanoon.com/480645
CourtAllahabad
Decided OnJan-29-1924
JudgeStuart, J.
Reported in81Ind.Cas.720
AppellantKanhailal
RespondentEmperor
Excerpt:
stamp act (ii of 1899), schedule i, art 53, exemption (b) - stolen money directed to be returned to owner--receipt, whether liable to stamp duty. - stuart, j.1. i agree with the learned sessions judge. i set aside the conviction and sentence and direct that the fine, if paid, be refunded.
Judgment:

Stuart, J.

1. I agree with the learned Sessions Judge. I set aside the conviction and sentence and direct that the fine, if paid, be refunded.