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Madras High Court
In Re: The Secretary To The … vs Unknown on 6 January, 1911
Equivalent citations: 9 Ind Cas 342 a
Bench: A W Munro, S Nair


1. We are of opinion that the receipt mentioned in the letter of the Secretary of Revenue Board is exempt from stamp duty as being a receipt for payment of money without consideration within the meaning of Article 53 of Schedule I of the Indian Stamp Act, exemption (6).

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