The Hon, The Attorney General V. Mount

1930 Present: Garvin A.C.J., Dalton and Lyall Grant JJ.

THE HON. THE ATTORNEY-GENERAL v. MOUNT.

66-D. C. (Inty.) Colombo, 4,265.

Stamp-Bond given by administrator-Duty leviable-Ordinance No. 22 of 1909, Schedule B, Part I., 15 (i).

A bond given by an administrator for the due administration of an estate is chargeable with duty under item 15 (i) of Part I. of Schedule B of the Stamp Ordinance

CASE referred to a Bench of three Judges on the question whether a bond given by an administrator is chargeable with duly under item 15 (b) or 15 (i) of Schedule B, Pan 1., of the Stamp Ordinance. The learned District Judge held that such a bond was liable to duty under item 15 (i). The Crown appealed from the order.

M. W. H. de Silva, C.C. (with J. E. M. Obeyesekere, C.C ), for the Crown.- The bond given by the administrator was for a sum of Rs. 490,000. The Crown claims that the bond is liable to duty under Schedule B, item 15 (b). Before the amending Ordinance of 1927, Part III. provided for testamentary duties, included bonds. The amending Ordinance re-enacted Part III. omitting" bonds." The question was raised in Commission

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