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19. There the disposition was in favour of the Almighty. Besides, it seems to us that the view taken by the Madras High Court was in conflict with the view taken in this Court in the Full Bench case in Bhupati Nath Smrititirtha v. Ram Lal Maitra 37 C 128 : 3 Ind. Cs. 642 : 10 C.L.J. 355 : 14 C.W.N. 18. We have, therefore, no debut, having given our anxious consideration to the matter that there, was a gift of properties comprised in Ex. A in favour of the idols mentioned there and if so, the proper duty payable under Article 33. Stamp Act, would be the same duty as on a conveyance for a consideration equal to the value of the property as set forth in such instrument. It seems to us that the Subordinate Judge is eight when he holds that the deficit duty is Rs. 551-120.