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1970 (9) TMI 109 - HC - Indian LawsExtract: .......ative; Question No. 2 - Also in the negative. The instrument being an agreement or, at any rate, a memorandum of agreement relating to retirement of three partners from the firm was chargeable to stamp duty under article 5 of the First Schedule to the Act. The Chief Controlling Revenue Authority will pay the costs of the reference to the applicant.
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