BOARD OF REVENUE Vs. PADUM BAHADUR SINGH

JUDGEMENT

(1.) THIS is a reference by the Board of Revenue under S. 57 (1) (a) of the Indian Stamp Act.

(2.) ON the 1st of December, 1950, Kunwar Padum Bahadur Singh executed a document in favour of Ramesh Chandra. In this document Kunwar Padum Bahadur Singh was described as the seller, while Ramesh Chandra was described as the buyer. Clause I of this document is in these words :

(3.) THE document came to the notice of the Collector who was of the opinion that it was deficiently stamped. He thought that it was a deed of conveyance as defined in S. 2 (10) of the Stamp Act and was as such chargeable with duty under Art. 23 of the schedule of the Act. He, therefore, made a reference to the Board of Revenue, which is the Chief Controlling Revenue Authority within the meaning of the Stamp Act, for its opinion.