DY COLLECTOR Vs. SHAHUL HAMEED

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 Deputy Collector has pursued the matter by way of revision.