Supreme Court of India
S.N. Mathur v. Board of Revenue & Ors.
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From the headnote
Indian Stamp Act, 1899: Sections 2(24), 3, 5, 57 and Schedule 1- , Articles 58, 64 - Trust Deed - Whether also answers the description of c settlement deed and whether stamp duty is payable under Article 58 of Schedule 1- - Held: High Court rightly subjected the deed to stamp duty under Article 58 of Schedule 1- - However, the case does not warrant levy of penalty equal to the deficit of stamp duty. .. Words & Phrases: "Settlement", "deed of trust': "disposition" - Meaning of.
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