Judgement

SHELAT, J. - This appeal by special leave is directed against the order of the High Court of Punjab (Delhi Bench) dismissing the appellant s petition for an appropriate writ directing the Chief Controlling Revenue Authority, Delhi, to state the case to the High Court under S. 57 (1) of the Indian Stamp Act, 2 of 1899.

2. The facts leading to the said petition may be briefly stated: On December 20, 1961 the appellant executed a deed of trust in respect of certain properties on a stamp paper of Rs. 30 on the footing that the said deed was a declaration of trust. The Sub-Registrar to whom it was presented for registration, impounded it and forwarded it to the Collector for action under Section 38 (2). The Collector served a notice on the appellant to show cause why he should not be charged with deficient stamp duty of Rs. 3,365 and a penalty of Rs. 33,650. After hearing Counsel the Collector directed the appellant to deposit the aggregate amount of Rs. 36,685. The appellant filed a revision before the Chief Controlling Revenue Authority, Delhi who reduced the amount of deficit duty and penalty to Rs. 630 and Rs. 3150 respectively. On December 9, 1962 the appellant applied to t