(1.) STAMP Act (1899), Art. 58, Clause A, exemption (a) - Scope and applicability.
(2.) THE mere fact that a document is a deed of dower would not attract the provisions of the exemption Cl. (a) mentioned under Art. 58. The language of Cl. A of Art. 58 and the language of the exemption Cl. (a) mentioned thereunder are distinct; the deed of dower referred to in Cl. A is purely and simply a deed in consideration of the marriage while that referred to in the exemption Cl. (a) is such a deed executed on the occasion of the marriage. Having regard to this distinction, there is no doubt that the words "on the occasion of a marriage" must mean "at the time of a marriage". Therefore, a deed of dower executed a week be fore marriage would not be entitled to the exemption mentioned in the exemption Cl. (a) in Art. 58. be recovered upon this document, as the stamp affixed was only a one rupee stamp, which in his opinion was insufficient.
(3.) NOW Mr. Thakkar says that the document would fall within the ambit of the exemption clause (a) mentioned under Article 58. Now the exemption refers to a deed of dower executed on the occasion of a marriage between Muhammadans. Therefore, the question in this case is whether the document is a deed of dower and it was executed on the occasion of the marriage of the plaintiff with her husband.