JUDGMENT-The document at Annexure A-2 along with the revision produced in Civil Suit No. 28 of 1971 is tried to be impounded by holding it to be a lease within the meaning of Clause (n) of section 2 of the Bombay Stamp Act, 1958 and duty and penalty has been demanded applying Article 36 (vii) of that Act.

2. The concerned document purports to be of 3rd July 1974 and recites amongst other that certain terms and conditions were put forward and were being accepted. Those terms are set out as terms and conditions under the signature of tenants. Documents produced at Annexure A-1 of 1-8-1968 is a letter sending three months' rent for the block allotted. In the disputed document itself, there is no demise of the property, nor under it the lease agreed between the parties is mentioned. The sum and substance of the entire document is laying down certain conditions that would be binding on the tenant and the Corporation the lessor during the continuance of the demise which is not witnessed by the document nor is created under it. Dominantly, therefore, the document evidences the collateral terms and nothing more.

3. The principle on which the liability under fiscal statutes like Stamp Act i

Click Here to Read the rest of this document