Commissioner Of Stamps V. Banda

1929. Present : Drieberg and Akbar JJ.

COMMISSIONER OF STAMPS v. BANDA.

64-D. C. (Inty.), Avissawella, 71-

Stamps-Security bond by administrator-Liability to duty-Ordinance No. 22 of 1909, Schedule B, Part I.

A security bond given by an administrator is liable to stamp duty under item 15 (b) of Part I. of Schedule B of the Stamps Ordinance.

APPEAL from an order of the District Judge of Avissawella.

The respondent was on January 21, 1928, ordered by the District Court of Avissawella to give security by bond in Rs. 750 for the due administration of the estate of a deceased person under section 538 of the Civil Procedure Code. The question is whether the bond was liable to be stamped under the Stamps Ordinance, No. 22 of 1909.

The learned District Judge held that bonds executed in testamentary proceedings Were free from stamp duty.

M. W. H. de Silva, CC., for Commissioner of Stamps-- Section 4 of Ordinance No. 22 of 1909 imposes a duty on every instrument in the Schedule B, which not having been previously executed, is executed in Ceylon. A bond by an administrator in form 90 is a bond within the meaning of that word in item

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