TULSA SINGH Vs. BOARD OF REVENUE U P

JUDGEMENT

(1.) THE Board of Revenue has submitted this statement of the case with a reference under Section 57 (1) (a) of the Indian Stamp Act.

(2.) ON 22nd March, 1966, the Can tonment Board Ranikhet, executed an inden ture stating that in consideration of the purchase money of Rs. 7, 525/- the Board ad sold the right of collection of resin from the M. E. O. forests out of channels to be tapped during the year 1966. The tapping is to be started from 1st April, 1966 and is to be completed by 15th October, 1966. Tulsa Singh, Bahadur Singh and Jaint Singh, the purchasers, were to deposit Rupees 5, 643.50 P. upto 22nd July, 1966 and the balance Rs. 1, 881.50 P. on or before the 15th August, 1966. The document was signed by the Vice-President of the Canton ment Board as well as the three purchasers. It was attested by two witnesses.

(3.) TULSA Singh, one of the purcha sers, presented the two documents before the Collector, Almora for adjudication of Stamp duty. The Collector in his turn re ferred the matter to the Board of Revenue for appropriate orders under Section 56 (2) of the Stamp Act.