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of <h1>Agreement for Business Transfer Not Deemed Conveyance; Stamp Duty Re. 1 Only</h1> The High Court held that the agreement for transfer of business was not a conveyance and was liable to a stamp duty of Re. 1 only. - [1934] 4 COMP. CAS. ... Return as to allotment The judgment was a reference under Section 57 of the Stamp Act by the Chief Commissioner of Delhi regarding an agreement for transfer of business. The High Court held that the agreement was not a conveyance and was liable to a stamp duty of Re. 1 only. The decision was agreed upon by all judges on the bench.
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