B conveyed whole of his property to three persons who undertook to provide for him and to perform his obsequies. By another document, the three donees agreed to provide for B. This was mentioned in the deed executed by B

Section 4 of the Indian Stamp Act, 1899 provides that, where in the case of any sale, mortgage or settlement, several instruments are employed for completing the transaction only the principal instrument shall be chargeable with the duty prescribed for the conveyance mortgage or settlement. Each of the other instruments shall be chargeable with a duty of one rupee (instead of the duty, if any prescribed for the other instruments). B conveyed whole of his property to three persons who undertook to provide for him and to perform his obsequies. By another document, the three donees agreed to provide for B which was mentioned in the deed executed by A also. The two documents will be construed as part of the same act. The first is liable to duty as a conveyance while the second is liable to a duty of Rupee 1 only ( Dadoba v. Krishna, ILR 7 Bom. 34 ). The liability in the situations given will be in accordance with the above mentioned provision and case laws.