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20. Section 2 (24) of Indian Stamp Act, 1899 ('the Act of 1899' for brevity), defines the word 'settlement' as follows:

"Any non-testamentary disposition, in writing, of movable or immovable property [whether by way of declaration of trust or otherwise] made
(a) in consideration of marriage;
(b) for the purposes of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or
(c) for any religious or charitable purpose; and includes an agreement in writing to make such a disposition and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition.