Stamp duty on foreign awards: execution abroad did not avoid liability before filing and enforcement in India.

A foreign award executed outside India and received here for enforcement is chargeable with stamp duty under section 3(c) of the Indian Stamp Act, 1899 when it relates to a matter or thing to be done in India. Because the award was to be filed in an Indian court, made a rule of the Court, and enforced against a party in India, its legal effect in India was to create liability and enable recovery here. The fact that the award merely declared liability did not take it outside the charging provision, so stamping was required before filing and enforcement.

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Issues: Whether a foreign award executed outside India and filed in India for enforcement is chargeable with stamp duty under section 3(c) of the Indian Stamp Act, 1899, before it can be made a rule of the Court.

Analysis: Section 3(c) applies to an instrument executed outside India and received in India if it relates to property situate in India or to any matter or thing done or to be done in India. The award in question was to be filed in an Indian court, made a rule of the Court, and enforced against a party situated in India. Its legal effect in India was to create liability and enable recovery here, so it was connected with a matter or thing to be done in India. The fact that the award merely declared liability did not take it outside the charging provision.

Conclusion: The foreign award was held to require stamping under section 3(c) of the Indian Stamp Act, 1899, before filing and enforcement in India.

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