SUPERINTENDENT OF STAMPS Vs. BREUL AND CO

JUDGEMENT

(1.) This matter comes before us by way of reference submitted by the Superintendent of Stamps under Section 57 of the Indian Stamp Act of 1899.

(2.) The facts are not in dispute.... Messrs. Breul & Co., through their attorneys, for warded to the Collector of Bombay in January, 1943, an unstamped document bear in date January 7, 1943, and applied under Section 31 of the Indian Stamp Act for the opinion of the Collector as to the duty, if any, which was chargeable thereon.

(3.) As will hereafter appear, the document submitted follows the form of contract set out in the Appendix to the by-laws of the East India Cotton Association, Limited and we have been told by counsel that this reference is in the nature of a test case.