Stamp duty classification turned on an unproduced earlier deed, requiring fresh determination of the transaction's true nature.

The nature of an instrument and the correct stamp duty valuation could not be determined because the earlier deed referred to in the sale deed was not produced before the Collector, revisional authority, or High Court. Without examining that prior document, the transaction could not be classified as a lease deed simpliciter or a sale deed, and the stamp duty assessment lacked the necessary material. The matter was therefore remitted for fresh consideration after calling for the deed dated 29.9.1978 and then deciding the nature of the transaction and the duty liability anew.

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Issues: Whether the matter should be remitted to the Collector for fresh determination of the nature of the instrument and the valuation for stamp duty in the absence of the earlier deed referred to in the sale deed.

Analysis: The instrument executed in favour of the purchaser referred to an earlier deed dated 29.9.1978, but that document was not produced before the Collector, the revisional authority, or the High Court. Without examining that document, the true character of the transaction could not be determined. The assessment of stamp duty had therefore been made without the material necessary to decide whether the instrument was a lease deed simpliciter or a sale deed. The appropriate course was to require production of the earlier deed and then decide the issue afresh.

Conclusion: The matter was remitted to the Collector for fresh consideration after calling for the deed dated 29.9.1978 and then determining the nature of the transaction and the stamp duty liability.

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