In Re The Application Of Weinman, J.J.

Present: Schneider J. and Jayewardene A.J.

In re the Application of J. J. Weinman, Notary Public.

Stamp Ordinance, 1909-Amendment, 1919-Administration-Land belonging to estate of deceased person sold by auction-Purchase by heir in part settlement of amount due to him under an at card distributing the estate-Stamp duty-Item 22 (a) and (c).

It was recited in a deed of conveyance granted by the administrators of A's estate to B that under an award of an arbitrator appointed by the heirs of the estate to settle their disputes B (an heir) got Rs. 80,000 in property or cash, that a property belonging to the estate was sold by auction by leave of Court, that B purchased the same for Rs. 37,400 at the auction, and that he had been allowed credit for that sum. The deed then proceeded to convey the property to B in consideration of the premises.

Held, that the instrument was not a conveyance of property by the administrator without consideration to the person beneficially entitled to such property under item 22 (c) of the Stamp Ordinance of 1919; but that it was a sale falling under item 22(a).

B was not a person " beneficially entitled, " as he was entitled to only an undivided share of the property as heir.

THE deed in question was as follows: -

No. 270.

to all to whom these presents shall come-

Neemath Umma of St. Joseph's street in Colombo, widow of the late Uduma Lebbe Marikar Ahamado Lebbe Marikar Alim of Colombo, deceased; Ahamado Lebbe Marikar Alim Abdul Majeed and Ahamado Lebbe Marikar Alim Mohamed Thassim, both of Colpetty in Colombo, as administratrix and adminstrators, respectively, of the estate and effects of the said Oduma Lebbe Marikar Ahamado Lebbe Marikar Alim, deceased (hereinafter sometimes called and referred to as the grantors).

Send Greeting-

Whereas under and by virtue of the deed in the schedule hereto mentioned, the said Oduma Lebbe Marikar Ahamado Lebbe Marikar Alim was the lawful owner and proprietor of, and otherwise well and sufficiently entitled to, the land and premises in the said schedule hereto fully described:

And whereas the said Uduma Lebbe Marikar Ahamado Lebbe Marikar Alim died intestate at Colombo on or about the 13th day of December, 1917, leaving him surviving as his heirs his widow, Neemath Umma, and several children, including Ahamado Lebbe Marikar Alim Uduma Lebbe Marikar Alim Abdul Majeed and Ahamado Lebbe Marikar Alim Mohamed Thassim:

And whereas disputes and differences having arisen among the heirs. of the said deceased in respect of the estate and effects of the said deceased, such disputes and differences were referred by the heirs to.

the arbitration of Slema Lebbe Naina Marikar Hadjiar of Colombo for the settlement of such disputes and differences:

And whereas by his award dated the 10th day of November, 1919, the said Slema Lebbe Naina Marikar Hadjiar awarded, inter alia, that in respect of his share of the estate and effects of the said deceased, the said Ahamado Lebbe Marikar Alim Oduma Lebbe Marikar Hadjiar should get property to the value of Eighty thousand Rupees (Rs. 80,000), or a sum of Eighty thousand Rupees (Rs. 80,000) in cash:

And whereas the said Neemath Umma, Ahamado Lebbe Marikar Alim Abdul Majeed, and Ahamado Lebbe Marikar Alim Mohamed Thassim were appointed administratrix and administrators, respectively, of the estate and effects of the said Oduma Lebbe Marikar Ahamado Lebbe Marikar Alim, deceased, in testamentary proceedings No. 6,415 of the District Court of Colombo, and letters of administration were on the 4th day 6f November, 1919, accordingly issued to them in the said testamentary proceedings:

And whereas on an appeal preferred against the said order of the said District Court dated the 30th day of August, 1920, the Supreme Court by its order dated the 28th day of January, 1921, upheld the said award and directed the said grantors to administer the said estate in term

Click Here to Read the rest of this document