CHANDRA REDDY, C. J.

( 1 ) THIS reference is made by the Board of Revenue under section 55 of the Hyderabad Stamp Act (IV of 1331-F.) to decide whether the document in question operates as a gift deed or whether it merely evidences a past transaction. The brief facts necessary for the purposes of this reference are hese. One sayyada Tayyaba Begum presented a document engrossed on a stamp paper of rs. 1-8-0 for registration before the City Registrar, Hyderabad. As the requisite stump was not paid by the executant, as on a gift deed, he referred the matter under section 54. of the Hyderabad Stamp Act to the Chief Controlling Revenue Authority which is the Board of Revenue. The Chief Controlling Revenue Authority, in its turn, made a reference to this Court for its opinion.

( 2 ) THIS matter came up for hearing once before a Full Bench of the erstwhile hyderabad High Court. But the learned Judges declined to entertain it as it was signed by only one member of the Board of Revenue. Hence the present reference. This time, the whole Board made the reference to the High Court in compliance with the relevant provisions of law. The short point for determination here is whether the document

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