Report No. 67
37.1. Article 26.- Article 26 levies duty on a customs-bond. It needs no' change.
37.2. Article 27 levies duty on debentures. It needs no change.
37.3. Recommendation regarding Article 28.-
Article 28 (Delivery order in respect of goods) refers to the "instrument being signed by or on behalf of the owner of such goods" Obviously, in this article, the instrument described as "signed" is one "executed", for the purpose of section 3. It would be desirable to substitute the word "executed" for the word "signed", in this article. We recommend that the article should be so amended. We may note that such an amendment has been favoured by almost all the replies to our Questionnaire.1
1. Question 90.
37.4. Article 29.-
Article 29 levies a duty of one rupee on an instrument of divorce, that is to say, any instrument by which any person effects the dissolution of his marriage. Of course, so far as the law of domestic relations is concerned, such instruments can have legal effect only in cases where extra-judicial divorce is permitted by law and the scope for the application of the article is, thus, limited. The article needs no change.