GYAN CHAND Vs. STATE

JUDGEMENT

(1.) Facts, in brief, necessary, for disposal of this writ petition are : Gyan Chand the petitioner and one Laxman Singh jointly purchased plots situated at Bhilwara by sale-deeds dated 12-3-1984 and 14-3-1984. Laxman Singh who was the joint owner of the said two plots released his shares in respect of both the plots by a deed dated 17-7-1985 titled as 'Release Deed'. The documents were presented for registration before the Sub-Registrar, Bhilwara. The matter was taken up under Section 47C(3) of the Rajasthan Stamps Law (Adaptation) Act, 1952 by the Deputy Inspector General of Stamps Ex-Officio, Collector Stamps, Ajmer and the document was held to be a deed of conveyance and not 'Release Deed'. The petitioner was directed to pay the additional stamp duty of Rs. 39022.75 including penalty etc.

(2.) Aggrieved by the said order, the petitioner preferred a revision petition under Section 56 of the Indian Stamp Act before the Board of Revenue. The revision petition and, thereafter, review application, filed by the petitioner were dismissed.

(3.) Submission of the learned counsel for the petitioner is that the property having been purchased by the petitioner and Laxman Singh, jointly both had joint interest in the entire property and, therefore, Laxman Singh could have released his share in the property and, the documents should not have been treated to be a deed of conveyance. The main question requires determination in this case is whether, jointly purchased property can be said to create a interest of the joint owners in each other's share.