(1.) This is a Reference under Section 54[1A] of the Gujarat Stamp Act, 1958, by which the following four questions have been referred to this Court.
(2.) Brief facts of the case may be narrated thus : -
(3.) In order to appreciate the points involved in this Reference, it will be profitable to refer to the provision contained in Article 20[d] of Schedule -I of the said Act which is quoted below along with the explanations applicable to all the sub -articles to Article 20 : - Description of Proper Stamp duty : instrument : - CONVEYANCE so far as it Subject to maximum of twenty five crores rupees - relates to reconstruction or