1. This Court had issued notice of final disposal.

2. Hence Rule. Rule is made returnable forthwith.

3. Notice to respondent no.2 is dispensed with.

4. Petitioner impugns the order at Annexure-I [page 47] passed below Exh.72.

5. By Exh.72, petitioner herein had objected to exhibit Relinquishment-Deed dated 21st December, 1996, copy whereof is at Annexure 'C' to this petition.

6. The objection incorporated in Exh.72 can be seen in Para Nos.4 and 7 thereof which reads as follows:-

“4. Without prejudice to the contentions of the plaintiff that there is no point in getting the said document impounded, particularly when it is an unregistered document, it is submitted that it is the stamp Collector, who is the Competent Authority under the provisions of the Bombay Stamp Act, who is empowered to calculate the Stamp Duty payable on the aforesaid document and the penalty leviable thereof. It would thus appear that the calculation arrived at by the Nazir is of no consequence and has to be ignored.”

“7. As already stated that in view of the provision of Section 34 of the Bombay Stamp Act and in view of Section 17 read with Section 49 of Indian Registration Act read with the pro