In Re: the Secretary to the Commissioner of Salt, Abkari and Separate Revenue, Revenue Board's Office (06.01.1911 - MADHC) - Court Judgment

SooperKanoon Citationsooperkanoon.com/803574
CourtChennai
Decided OnJan-06-1911
JudgeArnold White, C.J. ;Munro and ;Sankaran Nair, JJ.
Reported in9Ind.Cas.342a
AppellantIn Re: the Secretary to the Commissioner of Salt, Abkari and Separate Revenue, Revenue Board's Offic
Excerpt:
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).
Judgment:

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).