In Re: - Court Judgment

SooperKanoon Citation

sooperkanoon.com/780218

Subject	Civil
Court	Chennai
Decided On	Apr-23-1890
Judge	Arthur J.H. Collins, Kt., C.J., ;Muttusami Ayyar and ;Weir, JJ.
Reported in	(1891)ILR14Mad255
Appellant	In Re:

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.

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.