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1962 (10) TMI 79 - HC - Indian LawsExtract: .......uty on its value. We do not think that stamp duty on the value of the estate should (SIC) exacted." 33. Agreeing with the view taken in the above cases, we are of opinion that the court fee payable on a memorandum of appeal under Section 299 of the Indian Succession Act is ₹ 5/- as laid down, in Schedule II, Article 1 (e) (5) of the Act.
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