Distinct matters under the Stamp Act cover separate subject-matters, so a power of attorney in multiple capacities can attract aggregate duty.

Under section 5 of the Indian Stamp Act, 1899, "distinct matters" is wider than the different statutory "descriptions" used in section 6 and refers to separate transactions or subject-matters. An instrument may therefore cover distinct matters even where the relevant obligations fall within the same Schedule description. Applying that principle, a power of attorney executed by one person in separate and unconnected capacities, including personal and representative capacities such as trustee or executor, was treated as relating to distinct matters. The instrument was accordingly chargeable with aggregate duty under section 5.

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Issues: (i) Whether the words "distinct matters" in section 5 of the Indian Stamp Act, 1899 are synonymous with "descriptions" in section 6 of that Act. (ii) Whether a power of attorney executed by one person in several capacities comprises distinct matters so as to attract aggregate duty under section 5.

Issue (i): Whether the words "distinct matters" in section 5 of the Indian Stamp Act, 1899 are synonymous with "descriptions" in section 6 of that Act.

Analysis: Section 5 deals with an instrument comprising or relating to several distinct matters, while section 6 deals with an instrument falling within two or more descriptions in the Schedule. The expressions are not interchangeable. An instrument may involve several matters even though they fall within the same statutory description. The saving clause in section 6 does not make the two provisions identical, because the two sections operate in different fields.

Conclusion: The expression "distinct matters" in section 5 is not confined to different descriptions in the Schedule and has a wider meaning.

Issue (ii): Whether a power of attorney executed by one person in several capacities comprises distinct matters so as to attract aggregate duty under section 5.

Analysis: Whether an instrument relates to a single matter or several distinct matters depends on its terms, the subject-matter, and the nature of the authority conferred. A person acting in a personal capacity and also in representative capacities such as trustee or executor does not become a different legal person in each capacity, but the interests represented by those capacities are separate and unconnected. A delegation relating to those separate interests therefore constitutes distinct matters. On the facts, the power of attorney covered the respondent's individual capacity as well as his representative capacities, and the capacities were treated as distinct for stamp purposes.

Conclusion: The instrument comprised distinct matters and was chargeable with the aggregate duty under section 5.

Final Conclusion: The appeal succeeded, and the respondent was held liable to duty on the footing that the instrument covered more than one distinct matter.

Ratio Decidendi: For purposes of section 5 of the Indian Stamp Act, 1899, "distinct matters" means distinct transactions or subject-matters, not merely different statutory descriptions, and an instrument executed in separate and unconnected capacities may attract aggregate stamp duty.

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