In Re: Reference Under Stamp Act, Section 46 - Court Judgment

SooperKanoon Citationsooperkanoon.com/782471
SubjectCivil
CourtChennai
Decided OnFeb-01-1898
JudgeArthur J.H. Collins, C.J. and ;Davies, J.
Reported in(1898)ILR21Mad422
AppellantIn Re: Reference Under Stamp Act, Section 46
Excerpt:
stamp act - act i of 1879, section 3 (9), (19)--settlement--gift--conveyance. - - 1. the first case is clearly distinguishable from that decided in 1884--[reference under stamp act, section 46 i.1. the first case is clearly distinguishable from that decided in 1884--[reference under stamp act, section 46 i.l.r. 7 mad. 349 for there, there was an absolute and unqualified disposition of property by way of gift. here there was a provision merely for the life of the donee with reversion to the settlor and his heirs. we think this document (no. 417 of 1897) is a settlement within the meaning of the stamp act.2. the other document no. 1364 of 1897 is certainly neither a settlement nor a gift. there was consideration other than that of marriage. we think it must be treated as a conveyance and stamped accordingly.
Judgment:

1. The first case is clearly distinguishable from that decided in 1884--[Reference under Stamp Act, Section 46 I.L.R. 7 Mad. 349 for there, there was an absolute and unqualified disposition of property by way of gift. Here there was a provision merely for the life of the donee with reversion to the settlor and his heirs. We think this document (No. 417 of 1897) is a settlement within the meaning of the Stamp Act.

2. The other document No. 1364 of 1897 is certainly neither a settlement nor a gift. There was consideration other than that of marriage. We think it must be treated as a conveyance and stamped accordingly.