SAMUEL KOILPILLAI SKINNER Vs. ARUNACHALAM PANDARAM

JUDGEMENT

(1.) This, reference arises out of a small cause suit filed in the Court of the District Munsif of Srivaikuntam in which the plaintiff seeks to recover Rs. 35 as arrears of house and shop rent for a period of seven months. The erms of the tenancy are embodied in a document which is stamped with a stamp of the value of twelve annas, the appropriate amount if the document falls under Clause (a)(i) of Art. 30 of Schedule 1-A of the Stamp Act.

(2.) Schedule 1-A was added to the Stamp Act by the Madras Stamp (Amendment) Act, 1922. The question is whether it should be stamped under the provisions of Art. 30(a)(viii) of the amended Act. Art. 30(a)(viii) requires the same duty to be paid as on a conveyance for a consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. If Art. 30(a) (viii) applies the appropriate stamp will be Rs. 3, not twelve annas.

(3.) The material portion of the instrument reads as follows: As I reside in the scheduled properties (house, shop and site) in your possession (as usufructuary mortgagee) from to-day agreeing to pay rent at Rs. 5 per mensem, I shall pay the said rent of Rs. 5 by the 30 of each month and obtain your receipt. In default of payment as aforesaid, I shall pay the arrear of a month's rent with interest at 4 pies per rupee per mensem together with the next month's rent. Any plea of payment without receipt shall not prevail. In case of default of even this, you shall evict me from the house at your pleasure and let in other persons as tenants.