https://www.taxtmi.com/caselaws?id=290525 Stamp duty disputes fall within "matters concerning the revenue" under Section 106(2) of the Government of India Act, 1919, so a suit challenging the duty assessed on a deed of transfer of lease was outside the High Court's original jurisdiction and not maintainable. On stamp classification, a lease expressed for a definite term remains a lease for a definite period even if it may end earlier by option or on mining exhaustion; the relevant consideration is the ascertainable total payable for the stated term. The instrument was therefore chargeable under Section 25(a) of the Indian Stamp Act, 1899, and the duty charged was correct. en-us Mon, 15 Aug 1938 00:00:00 +0530 Sat, 03 Oct 2020 17:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290525 Stamp duty disputes fall within "matters concerning the revenue" under Section 106(2) of the Government of India Act, 1919, so a suit challenging the duty assessed on a deed of transfer of lease was outside the High Court's original jurisdiction and not maintainable. On stamp classification, a lease expressed for a definite term remains a lease for a definite period even if it may end earlier by option or on mining exhaustion; the relevant consideration is the ascertainable total payable for the stated term. The instrument was therefore chargeable under Section 25(a) of the Indian Stamp Act, 1899, and the duty charged was correct. Case-Laws Indian Laws Mon, 15 Aug 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290525