CHIEF CONTROLLING REVENUE AUTHORITY Vs. H NARASIMHAIAH

JUDGEMENT

(1.) Since the common questions are raised and referred for the opinion under Section 54(1) of the Karnataka Stamp Act, 1957 by the Chief Controlling Revenue Authority in Karnataka, Bangalore, we propose to dispose of these cases by this common order.

(2.) Brief statement of the case in C. R. C. 1/88 is set out below:- A document described as the 'Deed of Trust' executed by the President of the National Education Society of Karnataka (Registered) Basavangudi, Bangalore, was presented before the Deputy Commissioner for Stamps under Section 31 of the Karnataka Stamp Act, 1957 (for short the 'Act') for adjuication as to proper stamp duty payable on the said instrument. The Deputy Commissioner entertained doubt as to the proper duty under Section 53(2) of the Act he drew up a statement of the case and referred it, with his opinion thereon, for the decision of the Chief Controlling Revenue Authority. The Chief Controlling Revenue Authority in turn in the order of reference has stated the case thus:-

(3.) On the case stated, the Chief Controlling Revenue Authority has sought for the opinion of this Court under Section 54(1) of the Act on the following questions:-