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Sarbo Mussalmani Vs. Safar Mandal and ors. - Court Judgment

LegalCrystal Citation
CourtKolkata
Decided On
Judge
Reported inAIR1923Cal269(1),68Ind.Cas.730
AppellantSarbo Mussalmani
RespondentSafar Mandal and ors.
Excerpt:
court fees act (vii of 1870), schedule ii, article 6 - security bond by claimant in claim case--stamp duty payable. - .....reference under stamp act, 1899, in re 20 ind. cas. 775 : 37 m 17 : 24 m. l. j. 637. and it was there held that a bond if this kind may be said to, be given in pursuance of an order made by a court under a section of the civil procedure code, and it was held that the proper stamp was 8 annas stamp under the court fees act. we are in agreement with this conclusion and we accordingly answer the question referred by saying that the deed in question is governed by article. 6 schedule ii of the court fess act and that the proper stamp is 8-aanas court-fee stamp.
Judgment:

1. This is a reference under Order XLVI, Rule I of the Code of Civil Procedure made by the Munsif of Meherpur and forwarded by the District Judge of Nadia.

2. In a certain claim ease the claimant filed a security bond executed by one Tad Ali Ahmed who agreed to be liable for Rs. 10 in case be failed to produce certain attached' goats. The question referred is, whether this bond had been rightly engrossed on a non-judicial stamp paper of 2 annas, or whether it is governed by Article 6, Schedule II of the Court Fees Act in which case it would be liable to be stamped with Court-fee stamp of 8-annas. Article 15 of the First Schedule to the Indian Stamp Act gives the stamp duty payable on bonds not being otherwise provided for by the Court Fees Act. Article 6 of Schedule II of the Court Fees Act applies to instrument of obligation given in pursuance of an order made by a Court under any section of the Code of Civil Procedure, 1908. The same point arose in a reference made under Section 60 of the Indian Stamp Act to the Madras High Court reported as Reference under Stamp Act, 1899, In re 20 Ind. cas. 775 : 37 M 17 : 24 M. L. J. 637. and it was there held that a bond if this kind may be said to, be given in pursuance of an order made by a Court under a section of the Civil Procedure Code, and it was held that the proper stamp was 8 annas stamp under the Court Fees Act. We are in agreement with this conclusion and we accordingly answer the question referred by saying that the deed in question is governed by Article. 6 Schedule II of the court Fess Act and that the proper stamp is 8-aanas Court-fee stamp.


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