AIR 1966 JAMMU AND KASHMIR 35

Jammu And Kashmir High Court

Hon'ble Judge(s): Janki Nath Bhat , J

(A) Jammu and Kashmir Stamp Act (40 of 1977 Smvt.) , S.61— Applicability - Section applies only when a lower Court admits document without recovering penalty which it ought to have - Object of Section is to protect Govt. revenue - Where Court hits held a document liable to stamp duty and penalty, section is not applicable - Such order is revisable. 7 Ind Cas 582 (Cal) and ILR 12 Cal 64, Ref. : AIR 1957 JandK 49 and AIR 1961 Andh Pra 424 Foll. (Para 4) (B) Deed - instruction - Sales, agreement to sell and receipt - Nature of document - Intention of the parties rather than form to be considered - Principles to be applied in deciding - Document reciting receipt of an amount as price of immovable property and that sale deed was to be executed any time within 10 years at the cost of vendee - Document held an agreement to sell. There are certain well recognized principles which apply to the interpretation of documents. The plain language of the document will determine its nature. When there is some difficulty in categorizing a document, the test is the intention of the parties. If there are ambiguities and certain irreconcilable portions in the same document the nature of the document has to be deckled after considering the entire document ....