Section 11 in Rules Under the Court-Fees Act, 1870
11. In checking documents it is necessary to check the contents of the document as a whole and not rely on the heading or description of the document. Past experience shows that attempts are frequently made to evade payment of proper stamp duty by giving a wrong description of the document. The Court, must, therefore, carefully examine each document and be particular in distinguishing acknowledgments of debts (Article 1, Schedule 1) from promissory notes (Article 49), promissory notes from agreements and bonds (Articles 5 and 15), receipts (Article 53) from leases (Article 35), releases (Article 55) from partitions (Article 45), settlements (Article 58) from gifts (Article 33) and so on.
