https://www.taxtmi.com/caselaws?id=464418 A reference on stamp duty was held competent because it raised questions of law about the legal character of the instrument, and an earlier Collector's view on a similar document did not bar consideration of the dispute. The instrument granting a right to draw water from a river was not a lease, because a lease requires immovable property; it was not a conveyance, because no existing title or interest in property was transferred inter vivos; and it was not a profits a prendre, because it created no interest in land or the stream. It was therefore an agreement chargeable under Article 5(c) of Schedule I-B. en-us Wed, 04 Jul 1979 00:00:00 +0530 Wed, 29 Oct 2025 16:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464418 A reference on stamp duty was held competent because it raised questions of law about the legal character of the instrument, and an earlier Collector's view on a similar document did not bar consideration of the dispute. The instrument granting a right to draw water from a river was not a lease, because a lease requires immovable property; it was not a conveyance, because no existing title or interest in property was transferred inter vivos; and it was not a profits a prendre, because it created no interest in land or the stream. It was therefore an agreement chargeable under Article 5(c) of Schedule I-B. Case-Laws Indian Laws Wed, 04 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464418