DEPUTY COLLECTOR Vs. SHAHUL HAMEED AND ANR.

JUDGEMENT

(1.) THE question referred for the consideration of the Division Bench is whether Document No. 3282 of 1976 of the Trichur Sub Registry Office is a settlement or gift.

(2.) THE Deputy Collector went to the extent of treating it as a conveyance. The District Court, in appeal took the view that it is a gift deed. Consequently, the order of the Additional District Magistrate was set aside. It was held that no further stamp duty was payable by the Appellant for the document.

(3.) THE learned Single Judge, doubted whether the document would come even within the definition of 'gift'. The reference was made essentially for that reason.