THE MEMBER, BOARD OF REVENUE vs ARTHUR PAUL BENTHALL.

The Supreme Court interpreted the terms 'distinct matters' in Section 5 and 'description' in Section 6 of the Indian Stamp Act, 1899, holding that they have different meanings. The Court established that whether a power of attorney comprises distinct matters depends on whether the interests of the executants are separate. The instrument in question was deemed to comprise distinct matters, thus requiring separate stamp duties as per Section 5. The dissenting opinion argued that the power of attorney did not comprise distinct matters and should be treated as a single matter under the Act.