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1988 (11) TMI 2 - HC - Income TaxExtract: .......ch in the case of Sita Ram v. Board of Revenue, AIR 1979 All 301. Consequently, we are of the view that the document which has been referred to us by the Chief Controlling Revenue Authority is liable to stamp duty as an instrument of settlement under article 58 of Schedule IB. Let this opinion be returned to the Chief Controlling Revenue Authority.
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