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 cl

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