RAMESHWAR PRASAD Vs. NARAYANDAS

JUDGEMENT

(1.) This order shall govern disposal of Civil Revision No. 1160 of 1977 (Shri Kishanlal v. Kashi Prasad Jangal Prasad) also.

(2.) The correctness of the view taken by Bhave, J. in Baldeodas v. Moolchand Gupta, C. R. No. 646 of 1974, D/- 3-12-1975 in construing Section 13 of the Indian Stamp Act read with Rule 7 (1) of the Central Provinces and Berar Stamp Rules, 1942, made applicable to the whole of the State of Madhya Pradesh by Taxation Laws (Extension) Act, 1957, was doubted by Tankha, J. hence this reference.

(3.) Section 13 of the Indian Stamp Act reads as under: