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versus Inland Revenue, the Court of Session held that the grant of a lease to a nominee company which was held on bare trust for the owners of the freehold estate under a previously executed deed was a nullity, and thus the stamp duty of �22,000 on the disposal of the estate by ...
Under thesecond category, Stamp duty charges are dependent upon the value mentioned in the document.Such documents are Mortgage Deed, Lease Agreement, Title Deeds, Security Bond, Hypothecation Deed, Article of Association, etc. Under thethird category,the Stamp duty depend either on the value ment...