JUDGEMENT

Rajasekhara Murthy, J.

This is a reference under Section 54(1) of the Karnataka Stamp Act, 1957 (Act No. 34 of 1957) (hereinafter referred to as the Act) by the Chief Controlling Revenue Authority. The reference relates to the stamp duty payable on the three lease deeds which have been impounded by the Sub-Registrar, Koppa, when they were presented for registration.

2. The lease deeds were presented by one M. V. Chandrasekhar on 21-4-1980 as the lessor, representing his minor son, M. C. Indumouli. The documents in question are the lease deeds in respect of three portions of coffee estates known as "Chandra Estate" belonging to the minor. All the lease deeds are similar in nature and are executed for the same purpose on stamp paper of Rs. 5/-.

3. The Sub-Registrar, Koppa, impounded the documents and called upon the presenter to pay the deficit stamp duty of Rs. 750/-; Rs. 750/- and Rs. 600/- on the three lease deeds respectively. Being aggrieved by the notice issued by the Sub-Registrar, the presenter filed an appeal before the Chief Controlling Revenue Authority, who has