Hearings
British East Africa
19 Apr 1955 [1955] AC 617; [1955] 2 WLR 991, PC
M Takim & Co v Fazal Kassam Velji
Subject Matter
REVENUE — 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 — Revenue. “at” — “At or before the time of execution.”