M A VENKATACHALAPATHI Vs. STATE OF MYSORE

JUDGEMENT

(1.) In the Writ Petition out of which this reference to the Full Bench has arisen, the petitioner has challenged the order of the Revenue Authorities directing him to pay additional stamp duty and penalty on an instrument executed in his favour. The Division Bench before which the Writ Petition camp up for hearing has referred to the Full Bench, the following question:- "Whether the deed in question is a release deed falling within Article 44 of the Mysore Stamp Act, 1957, or whether it is a conveyance falling under Article 19 of that Act."

(2.) The necessary implication of this question, I think is whether the instrument is chargeable to stamp duty under Article 44 of the Mysore Stamp Act, 1957, or under Article 19 of that Act.

(3.) The instrument in question is styled as a deed of release and was executed on 12-3-1962 the instrument as the first party and M.A. Venkatachalapthy, referred to as the second party who is the petitioner in this Writ Petition.