In The Matter Of An Application Of A. K. Chellappa

1916 Present: Wood Renton C.J. and De Sampayo J.

In the Matter of an Application of A. K. CHELLAPPA, Notary Public,

under Section 30 of the Stamp Ordinance, 1909.

Stamp Ordinance, 1909-Settlement-No recitals in the deed-Stamp duty-Deed of gift.

A deed if it is to be stamped as a "settlement" should by way of recitals or otherwise disclose one or other of the purposes mentioned in the definition of "settlement " in section 3 (24) of the Stamp Ordinance, 1909. The mere use of the word " settlement " cannot make it one. An instrument cannot be changed from a deed of gift into a settlement by extrinsic evidence. The facts and circumstances affecting the chargeability of an instrument with duty or the amount of the duty with which it is chargeable should appear in the instrument itself. By a deed A and B (husband and wife) purported to " assure as settlement by way of mudusam " certain lands to their daughter S. But the deed contained no recitals, and did not disclose the purpose of the gift. S did not sign the deed.

Held, that the deed should be stamped as a deed of gift not accepted on the face of it under clause 30 (b) of Schedule B, Part I.. of the Stamp Ordinance.

THE deed in question was in these terms: -

Settlement, Lands 4. Rs. 750..
No. 10,4,56.

Know all men by these presents that we, Kanthar Chinnatampy and wife Valliamma, of Vathirayan, do hereby assure as settlement by way of mudusam unto our daughter Sinnatangam (daughter of Chinnatampy) the following properties, worth Rs. 750, subject to our following life interest. [Properties described.]

We do hereby assure unto her as settlement by way of mudusam 1916. the above-mentioned properties, and declare that they are neither encumbered nor alienated, and that she will be entitled to the right of enjoying the produce of the share of the first land only after our death; and deliver over possession, get endorsement made in the said deed, and execute this deed of mudusam, i.e., settlement.

Witnesses hereto are David Ponner Mootatampy of Uduthurai and Velvo Sinnakkudy of Vathirayan. These being witnesses this deed was executed in our house at Vathirayan.

The 6th day of April, 1915.

(Signed) K. Chinnatampy.
S. Valliamma.

Witnesses :
(Signed) D. P. Mootatampy.
             V. Sinnakkudy.

(Signed) A. K. Chellappa,
Notary Public.

The Commissioner of Stamps (the Hon. Mr. Bernard Senior) held that the instrument was a deed of gift not accepted by the donee on the face of the deed, and that the instrument should bear stamps of Rs. 11.25 as falling under item 30 (b) in the Schedule B, Part I., of the Stamp Ordinance, 1909.

The notary appealed against the ruling of the Commissioner of Stamps.

A. St. V. Jayewardene, for the appellant.

Schneider, Acting S. G., for the Crown.

Cur. adv. vult.

May 25, 1916. WOOD RENTON C.J.-

This is an appeal by a notary against a ruling of the Commissioner, of Stamps under section 30 of the Stamp Ordinance, 1909.' The question involved is whether a deed prepared and attested by the notary should be stamped as a "deed of gift " under clause 30 (b), or as a " settlement " under clause 49 of Schedule B, Part I., of the Stamp Ordinance.1[ No. 22 of 1909.] The Commissioner of Stamps has held that the instrument in question is a " deed of gift ". The notary contends that it is a " settlement." The deed in question is, on the face of it, merely a voluntary conveyance of certain property by Kanthar Chinnatampy and his wife Valliamma to their daughter Sinnatangam. There is nothing in the deed to connect it with any other instrument. It is contended, however, on behalf of the notary, that the words which appear at the commencement of the deed-" do hereby assure as settlement by way of mudusam "-and an affidavit by the grantor Kanthar Chinnatampy to the effect that it formed part of a series of deeds by

which he and his wife, who was seriously ill at th

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