Judgment

KAPUR, J. : This is an appeal against the judgment and order of the High Court of Allahabad on a certificate granted by that court. The respondent filed a petition under Art. 226 of the Constitution praying that the imposition of stamp duty by the Collector of Sitapur, of Rs. 85,598/7/- and a penalty of Rs. 5 was against law and could not be realised against him and prayed that the order be quashed. On September 12, 1948, the respondent executed a wakf by oral recitation of Sigha and then it was written on a stamped paper which was signed by the respondent and attested by witnesses. On September 15, 1948, it was presented to the Collector for his opinion under S. 31 as to the duty chargeable. As the Collector himself was in doubt, he referred the matter to the board of Revenue which, after a fairly long time, held that the document was liable to duty in accordance with Art. 58 of the Stamp Act. On October 29, 1951, the Collector held that Rs. 85,598/7/- were payable as stamp duty and ordered that it be deposited within fifteen days. Notice to this effect was served on the respondent on November 10, 1951. Thereupon the respondent filed a petition in the High Court under Art.