P S AGGARWAL Vs. COLLECTOR OF STAMPS

JUDGEMENT

(1.) This judgment will dispose of Stamp Duty Reference No. 2 of 1968 under section 57(1) of the Indian Stamp Act made by the Chief Controlling Revenue authority, hereinafter referred to as "the Authority" and Civil Writ No. 724 of 1968. The reference has been made conditional. The first question of law posed for the opinion of this Court is :-

(2.) Then the Authority has stated that in case the answer of this Court to the above question is in the affirmative, "then and only then the reference on the following two points may also be answered, otherwise pot". The other two points then set out are :-

(3.) Because of the conditional reference, P. S. Aggarwal who is concerned with the reference had to file the above writ petition. The facts leading to the reference may now be stated.