Stamp Act, 1899–Sec. 2(16)(c) Art. 35 & Schedule I–Scope–Contract in question was meant to collect tolls (fees) called Tehbazari–Any instrument by which tolls of any description are let is considered as lease for the purpose of payment of stamp duty under the Stamp Act–Conclusion arrived by Single Judge is correct.
Nasiruddin & Anr. vs. State of Uttar Pradesh th. Secretary & Ors. – (SC)
₹38.00 ₹3.80
