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Revision Side No. 13 of 1955‑56, decided on 12th June 1956, District Lyallpur.
S. 2 (10) (23)‑"Conveyance" = Receipt"‑Document acknowledging receipt of consideration but not purporting to sell is a receipt and not conveyance.
A document which merely acknowledges receipt of consideration but does not purport to sell is a receipt and not a conveyance.
The following document was held to be a receipt "Received with thanks the sum of Rs. 14,631 from Messrs Nazar Muhammad & Sons, Old Grain Market, Lyallpur, in respect of one G. M. C. Chassis sold to them bearing the following specification :‑
Engine No. 248191728.
Chassis No. 3‑9142‑15367.
Hidayat Ali Taib for Petitioner.
Present also Stamp Auditor of Multan.
‑The document, which led to the order of the Collector Lyallpur dated 23rd December 1954 and 3rd January 1955, reads as follows :‑‑‑
"Received with thanks the sum of Rs. 14,631 from Messrs. Nazar Muhammad & Sons, Old Grain Market, Lyallpur, in respect of one G. M. C. Chasis sold to them bearing the following specification :‑
Engine No. 248191728.
Chassis No. 3‑9142‑15367.
Dated : 23rd November 1953.
c/o Punjab Transport Opera tors,
2, Empress Road, Lahore.
Sales Manager,
Globe Automobiles Ltd.,
69, The Mall, Lahore."
This document was impounded by the Registration Authority of Motor Vehicles on the ground that this was a conveyance and not a receipt.
The Collector assessed Rs. 281‑4‑0 as the stamp, which should have been placed on this document, and also levied ten times that amount as penalty.
There can be no doubt that this document is merely an acknowledgment and is not a conveyance. The document does not purport to sell the chassis to Messrs. Nazar Muhammad & Sons. It merely mentions that the price of a chassis, already sold, has been received.
In the above circumstances, I accept this petition for revision and direct that the said order of the Collector should be quashed.
A question has arisen whether Messrs. Nazar Muhammad & Sons wanted this document to be treated as a conveyance at the time when they produced it before the Registering Authority. If they did so intend, it is for the officer concern ed to look into the question whether such intention can be penalised in law. I do not consider it necessary at the present stage to examine the law on the subject myself.
A. H. Petition accented.
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