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1991 (2) TMI 60 - KARNATAKA HIGH COURTExtract: .......in question are not declarations of trust chargeable to stamp duty under article 54A of the Schedule to the Act. (2) The instruments are liable to stamp duty under article 48 of the Schedule to the Act read with section 2(1) (q) (iii) of the Act. The other questions does not arise in view of the opinion recorded on questions Nos. 1 and 2. No costs.
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