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In Re: Reference from the Board of Revenue Under Section 46 of the Indian Stamp Act, 1879 - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtChennai
Decided On
Judge
Reported in(1883)ILR7Mad155
AppellantIn Re: Reference from the Board of Revenue Under Section 46 of the Indian Stamp Act, 1879
Excerpt:
stamp act, schedule 1, article 39(b) - lease--limit--duty. - - 1,954-10-7 is the sum received by the lessor for the use of his land, he remaining under the obligation to discharge revenue, and, if default were made by the lessee in applying the rent as directed, the whole sum he might fail to pay would be recovered from his rent......that the stamp duty is to be calculated on that amount. it is true that the lessor mentions his liability to pay a large sum as government revenue, and that he directs the lessee to apply so much as is necessary of the rent to the liquidation of his obligation; but as between the lessor and lessee the property is demised free of revenue and not subject to it, and the sum of rs. 1,954-10-7 is the sum received by the lessor for the use of his land, he remaining under the obligation to discharge revenue, and, if default were made by the lessee in applying the rent as directed, the whole sum he might fail to pay would be recovered from his rent.
Judgment:

Charles A. Turner, Kt., C.J., Kernan, Kindersley, Muttusami Ayyar and Hutchines, JJ.

1. We are of opinion that the instrument is a lease reserving a rent of Rs. 1,954-10-7, and that the stamp duty is to be calculated on that amount. It is true that the lessor mentions his liability to pay a large sum as Government revenue, and that he directs the lessee to apply so much as is necessary of the rent to the liquidation of his obligation; but as between the lessor and lessee the property is demised free of revenue and not subject to it, and the sum of Rs. 1,954-10-7 is the sum received by the lessor for the use of his land, he remaining under the obligation to discharge revenue, and, if default were made by the lessee in applying the rent as directed, the whole sum he might fail to pay would be recovered from his rent.


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