VIDYA WATI Vs. BABU RAM

JUDGEMENT

(1.) DURING the trial of her suit for a declaration, the petitioner has been ordered to pay deficiency of stamp and penalty on a document which has been found to come within the definition of a 'lease' as given in Section 2 (16) of the Indian Stamp Act, 1899. Since the word 'lease' is defined in the said Act, Shri Jain is not justified in trying to import any definition or interpretation clause from any other Act. None of the decisions relied upon by him are under the Stamp Act. I have no reasons to disagree with the learned trial Court that the document marked 'a' comes within the definition of a ' lease' as given in Section 2 (16) of the Stamp Act and that it is liable to stamp duty under Article 35 of Schedule-1 to that Act. No exception can, therefore, be taken to the order that has been challenged by the plaintiff in this revision petition.

(2.) THE petition is accordingly dismissed Shri Chaudhry, the learned counsel for the respondent, does not press for any order as to costs incurred by his client in this Court. Petition dismissed.