Stamp Act, 1899–Secs. 17 & 49–Objection as regard to admissibility of document in evidence as it was not properly stamped–Negated by trial Court–Justification–Recitals of document revealing that it contains a stipulation regarding the cancellation of the earlier sale deed, with further narration that the total consideration has been paid to the seller and the sale has been cancelled–It is an agreement to sell the immovable property and is a conveyance–Thus it is exigible to payment of applicable stamp duty.
