Supreme Court · 1955 INSC 50 · Decided 4 October 1955
The Member, Board of Revenue v. Arthur Paul BENTHALL.
- Court
- Supreme Court of India
- Citation
- 1955 INSC 50 · [1955] 2 S.C.R. 842
- Case number
- CIVIL APPEAL No. 159/1954
- Decided
- 4 October 1955
- Bench
- SUDHI RANJAN DAS, N. CHANDRASEKHARA AIYAR, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR, SYED JAFFER IMAM (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Stamp Act Section 5, 46, 57, 31
Headnote
4. 842 SUPREME COURT REPORTS THE MEMBER, BOARD OF REVENUE v. ARTHUR PAUL BENTHALL. (l955J (S. R. DAs. AcTING C. J., BHACWATI, VENKATARAMA AYYAR, JuER IMAM and CHANDRASEKHARA AIYAR JJ.J The Indian Stamp Act (II of 1899), ss. 5 and 6-Expression "disti11;t matters" in s. 5 and AIYAR JJ. (BH1\GWATI J. r'issenting) the contention that the word "matter" in s. 5 of the l ndian Stamp Act was intended to convey the sarne n1eaning as the word "description" in s. 6 is \Vithout force. In its popular sense, the expression "distinct
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