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Amolia Vs. in Re: Ibrahim Ishak - Court Judgment

LegalCrystal Citation
SubjectTenancy;Civil
CourtKolkata
Decided On
Judge
Reported in(1919)ILR46Cal804
AppellantAmolia
RespondentIn Re: Ibrahim Ishak
Excerpt:
stamp duty - lease--monthly tenancy--stamp act (ii of 1899), section 61(1) and schedule i, articles 15, 35(a)(1). - sanderson, c.j.1. in this case learned counsel has conceded--and i think rightly--that the tenancy was a monthly tenancy and, consequently, it comes within article 35, clause (a), sub-clause (1) of the first schedule of the indian stamp act: that is to say, 'the lease purports to be for a term of less than one year' therefore, the proper stamp-duty is the same duty as for a bond which is referred to in article 15; and, inasmuch as the amount is above rs. 50 and does not exceed is. 100, the proper stamp-duty is eight annas, as the learned judge has decided.woodroffe, j.2. i agree.
Judgment:

Sanderson, C.J.

1. In this case learned Counsel has conceded--and I think rightly--that the tenancy was a monthly tenancy and, consequently, it comes within Article 35, Clause (a), Sub-clause (1) of the first Schedule of the Indian Stamp Act: that is to say, 'the lease purports to be for a term of less than one year' Therefore, the proper stamp-duty is the same duty as for a bond which is referred to in Article 15; and, inasmuch as the amount is above Rs. 50 and does not exceed is. 100, the proper stamp-duty is eight annas, as the learned Judge has decided.

Woodroffe, J.

2. I agree.


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