STATE GOVERNMENT Vs. M L MANJUNATHA SHETTY

JUDGEMENT

(1.) This is a reference under Section 54 (1) of the Mysore Stamp Act. 1957 by the Chief Controlling Revenue Authority in Mysore. The opinion sought by the Chief Controlling Revenue Authority is as to whether the document in question dated 4th April. 1967 described as a release deed is a conveyance on sale chargeable to stamp duty under Article 20 of the Schedule to the Act, or as to whether the document is a release deed chargeable to stamp duty under Article 45 of the Schedule to the Act.

(2.) The document in question which is described as a release deed was executed by one Mr. J. N. A. Hobbs in his capacity as Attorney of one Mr. Robert Armsby Oliver Son of Godfrey Ryder Oliver in favour of the respondent Sri M.L. Manjanatha Setty. It is clear from the schedule to the said document that it relates to an estate known as 'Sambrcool Estate' in Attigere village in Chikmagalur District. The document is written on a stamp paper of the value of Rs. 22-50 np. The document was presented for registration before the Sub-Registrar of Chikmagalur on 21st July 1967. Sub-Registrar impounder the document on the ground that the document is not adequately stamped and forwarded the same to the District Registrar of Chikmagalur.

(3.) On 13th September 1967, the Head-quarters Assistant to the District Registrar held that the document in question is liable to stamp duty as conveyance under Article 20 of the Schedule to the Act and demanded a total amount of Rupees, 4,952-50 which included the penalty of Rs. 100/- and also the surcharge due to the Taluk Board amounting to Rs. 1,500/-.