Mt. Jiban Kuar v. Govind Das

1. The following case has been stated by the Chief Controlling Revenue Authority of these Provinces to this Court under Section 57 of the Stamp Act of 1899. The case stated runs as follows: On 23rd August 1914, one Mathura Das died childless, leaving property of the estimated value of Rs. 2,25,000. The sister of the deceased applied for Letters of Administration. Govind Das, a collateral of Mathura Das, disputed her claim. Eventually the two claimants, effected a compromise, and to give effect to this compromise both the parties executed separate instruments of even date on 14th September 1914. Each instrument was treated as a deed of release and was stamped with a stamp of Rs. 5. The instrument executed by Gobind Das was presented for registration and was impounded by the Sub-Registrar, who considered it to be an instrument of partition chargeable with a duty of Rs. 375. The instrument was sent to the Collector, who considered it to be a release and referred the case to the Board of Revenue under S. 56(2) of the Act). The Chief Controlling Revenue Authority give it as their opinion that the two deeds read together constitute an instrument of partition liable to a duty of Rs. 375 under Article 45, Sch. 1, Stamp Act. But as they consider the question as one of some difficulty, the case has been referred to this Court. No one appears on behalf of the Chief Controlling Revenue Authority. The lady is represented in this Court by the Hon'ble Dr. Tej Bahadur Sapru, and Mr. Sital Prasad Ghose appears for Gobind Das. We have heard the former advocate.

2. The deeds have been read over to us. We have carefully considered their contents and we are satisfied that as the deeds stand, they are instruments of release within the meaning of Article 55, Sch. 1, Stamp Act. The case as put by the lady in her deed is that under the Mayukha Law, she is the owner of the property left by the deceased Mathura Das. The case as put by Govind Das in the document executed by him is that under the Mitakshara Law, he is the sole owner of the property in question. Neither of them states himself or herself as co-owner with the other, nor can they do so rightly. We therefore have not a case of persons purporting to be owners of the property and agreeing to divide the same. Each party before us claims to be the sole and full owner and in order to avoid litigation agrees to release in favour of the other a certain portion of the property which he or she claims to be his dr her property in full. The Board of Revenue has cited Reference under Stamp Act; S. 46 (1) as applicable to this case. But that was a case in which the parties purported to be the owners of the property. The view which we take is supported by Eknath S. Gownde v. Jagannath S. Gownde (2) and Reference under Stamp Act, S. 46 (3). We direct that this be returned to the Chief Controlling Revenue Authority as our decision in this case. The deeds will be returned with the decision.

V.B/R.K

3. Order accordingly.