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TMI Blog1999 (5) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether. For the sake of convenience, the W. P. No. 23889/88, M/s. Bhatt Industries v. Divisional Forest Officer, is taken to be leading case and the reference to the facts annexures will be in respect of this case. FACTS 2. Petitioners purchase resin from the forest department on the basis of quota allotment or auction sale. They enter into contract with the forest department,' The stamp duty was payable on the same but was exempted under a Notification dated 25.3.1942. ('the earlier notification' for short) issued under Section 9 of the Indian Stamp Act ('the Act' for short). It was amended by another notification dated 14.1.1982 ('the subsequent notification' for short). A letter dated 30.4.1983, addressed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on to the others? 1st Point--WHETHER THE NOTIFICATION DATED 14.1.1982 IMPOSES FRESH DUTY 4. It is true that Section 3 and not Section 9 of the Act is the charging section. The instrument in question is conveyance within the meaning of Section 2(10) of the Act. The stamp on it is payable in view of Section 3 read with entry 23 Schedule IB of the Act. The stamp duty was not being charged in view of the exemption under the earlier Notification. The Government has merely amended the same by subsequent notification dated 14.1.1982. The State Government has not imposed any fresh stamp duty by this notification. That was already there. A power to issue notification includes power to add, amend, vary or rescind. It is inherent in exercise of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stamp duty. It is the petitioner who has to pay the stamp duty. This proviso has no application. This point has no merit. 3rd Point--WHETHER THE SUBSEQUENT NOTIFICATION TAKES AWAY THE EXEMPTION 7. The exemption is dealt under item number 11 of both notifications. This item is in two parts. One general conveyance of the forest produce In the Government forest and second-six other instruments specifically mentioned therein. Resin is forest produce. It is so defined in Section 2(4) of the Forest Act. The contract in question is not one of the six specified contract/agreement mentioned in the second part, it is conveyance of the forest produce covered in the first part of the item No. 11. 8. There is one difference in the earlier and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and purchase of timber or firewood ; and (vi) Agreement for felling and conversion of timber. 9. It is true that the use of the semi-colon after words Government Forest and before the words and also indicate that there is break in the two categories and the limit of Rs. 5,000 applies to the second category and not to the first category. But 'no doubt grammar is a good guide but a bad master to dictate. Notwithstanding the traditional view that grammatical construction is the golden rule, justice Frankfurter used words of practical wisdom when he observed, There is no other way to misread a document than read it literally . We do not wish to commit the same mistake. 10. It appears that there could be some doubt if the six specific instru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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