https://www.taxtmi.com/caselaws?id=156105 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. en-us Tue, 04 Oct 1955 00:00:00 +0530 Mon, 01 May 2023 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156105 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. Case-Laws Companies Law Tue, 04 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156105