(1.) THE petitioner has moved this petition against the Sub-Registrar of Assurances and Joint District Registrar and Controller of Stamp Duty of Documents, against the order of impounding the instrument of release presented by the petitioner for registration on the ground that those documents amounted to deed of conveyance and not the deed of release under the Bombay Stamp Act, 1958.
(2.) WE have heard the learned Counsel for both sides. Perused the record. The facts giving rise to the dispute, in brief, are thus:---
(3.) THE short question for our consideration is, whether the impugned documents involved in this case of which copies are annexed to this petition at Exhs. A and C which are identical, amount to deed of conveyance or the deed of release. In his affidavit in reply, the respondent No. 2 has stated that the said documents are impounded by the Sub-Registrar under section 33 of the Bombay Stamp Act and the son and the daughter have relinquished their shares in favour of their mother which comes under Explanation below section 2 (g) of the Bombay Stamp Act. Now, the explanation to section 2 (g) of the Bombay Stamp Act reads thus-Explanation:---