A.K. Chellappa vs Commissioner of Stamps

A.K. Chellappa vs Commissioner of Stamps nlr vol 19 page 116 [19 NLR 116] – In the case between A. K. Chellappa, Notary Public (Appellant), and The Commissioner of Stamps (Respondent), the court addressed whether a deed should be classified and stamped as a “deed of gift” und