KHEMANAND PANDEY Vs. VIJAY KUMAR

JUDGEMENT

(1.) I have heard the counsel. The definition of lease as contained In Sub -section (2) of Section 16 of the Indian Stamp Act is much wider than the definition of lease in Transfer of Property Act. According to the definition In the Stamp Act, even a Patta and a Kabuliat, which are unilateral documents have been included within the definition of lease. When that is the position, a document executed by the landlord grading tenancy for period more than a year i.e. for 10 years would fall within the definition of lease within the meaning of Stamp Act. In the case of Saiyeed Shobhan Ali v. Sheikh Mohd. Ishaq : AIR 1939 All 724 a Division Bench of this Court held that a document unilaterally executed by the tenant will be a lease under the Stamp Act. So this would also be conversely true and it would not be necessary that the document should be necessarily bilateral. As regards the deed itself, it would be crystal clear that notwithstanding any tenancy in past, fresh tenancy for a period of 10 years instead of any tenancy month to month etc. was created by the deed involved and when that is the position it will be chargeable with stamp duty and the document has been rightly forfeited and sent to the Collector fur assessing the duty and realisation.

(2.) THIS revision Is summarily rejected.