Court : Rajasthan
Reported in : RLW2009(4)Raj3162
..... immovable property other than that which is the subject-matter of the suit or proceeding] ; or(vii)any grant of immovable property by the government ; or(viii)any instrument of partition made by a revenueofficer ; or(ix) any order granting a loan or instrument of collateral security granted under the land improvement act, 1871 (26 of 1871), or the land improvement loans act, 1883 (19 of 1883); or(x) any order granting a loan under the agriculturists loans act, 1884 (12 of 1884), or instrument for securing the repayment of a loan made under that act ; or(xa) any order made ..... for, a bare perusal of the facts of the said case clearly reveal that the definition of word 'conveyance' contained in bombay stamp act was amended by maharashtra act 17 of 1993, which came ..... non-testamentary instruments transferring or assigning any decree or order of a court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property:provided that the state government may, by order published in the official gazette, exempt from the operation of this sub-section ..... cannot claim to possess the authority of law.in the above mentioned case, the apex court also observed that the intention or the governing purpose of tax in statute cannot be assumed beyond what is stated in plain language. .....
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