In The Matter Of An Appeal Under Section 32 Of The Stamp Ordinance, No. 22 Of 1909.

Present: Schneider J and Dalton J.

In the Matter of an Appeal under Section 32 of the
Stamp Ordinance, No. 22 of 1909.

106-D. C. (Inty.), Colombo.

    Stamp duty-Deed of gift with reservation of life-interest to a third party- Should it be stamped under items 30 (a) or 30 (c) of Part I. of Schedule B-Ordinance No. 22 of 1909, s. 32.

Where one of two donors on a deed of gift purports to convey to certain persons an allotment of land reserving to the other donor a life-interest therein,

Held, that the deed was properly stamped as a deed of gift of property under item 30 (a).

THIS was an appeal by a notary under section 32 of the Stamp Ordinance, No. 22 of 1909, against the order of the Commissioner of Stamps that a deed of gift submitted by him should be stamped under items 30 (a) and 30 (c) of Bart I. of schedule 8 of the Stamp Ordinance, 1909.

Isabella Croos and Catherina Perera by a deed of gift purported to convey two lands to certain persons. The question arises with respect to one of these allotments only. Catherina Perera was the sole owner of this allotment, and she

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