Hazrami Gangaram vs Kamlabai And Anr. on 6 December, 1966
-: 20 :- Writ Petition No.8888 of 2011
under Section 2 (6) read with Section 17. Therefore, the
composite reading of Sections 2 (6), 2 (12) and 2 (14) makes
every instrument chargeable with stamp duty. The Constitution
Bench of Andhra Pradesh High Court in the matter of Hazrami
Gangaram v/s Kamlabai [AIR 1968 AP 213] has held that for
the purpose of the Stamp Act the crucial time for determining
the stamp duty is before or at the time of execution and apart
from its execution no other formalities under the Act is
required. Para 13 is reproduced below :-