The Weekly Law Reports
[1955] 2 WLR 991
[PRIVY COUNCIL.]
M. TAKIM & CO. APPELLANTS; AND FAZAL KASSAM VELJI RESPONDENT. ON APPEAL FROM THE COURT OF APPEAL FOR EASTERN AFRICA.
1955 April 19.
LORD TUCKER, LORD COHEN, LORD SOMERVELL OF HARROW and MR. L. M. D. DE SILVA.
East Africa
— Revenue
— Stamp duty
— Time of stamping
— “At or before the time of execution”
— Meaning of “at”
— Contract
— Sale of goods
— “Local contract note”
— “Memorandum of an agreement”
— Not a “broker's note”
— Exemption from stamp duty
— Admissible in evidence
—
Sale of Goods Decree (Laws of Zanzibar, 1934, c. 81), s. 3 (1)
—
Stamp Decree, 1940 (No. 5 of 1940) (Zanzibar), ss. 4, 19, 39; 1st Sch., arts. 5 (1) (a), 41.
Revenue. “At”
— “At or before the time of execution.”