1. On the 23th February, 1952, the petitioners along with nine other persons executed a trust deed with regard to certain properties which they had inherited on the death of Sri Ram Pratap Kamalia, The object of the trust deed was to pay off the debts of Sri Ram Pratap Kamalia and to spend the income of the properties for the maintenance of relations and for other charitable purposes mentioned in the document. It is alleged by the petitioners that the properties inherited by them from Sri Ram Pratap Kamalia were burdened with debts to the extent of Rupees 1,95,000/-.

It appears that the document was presented for registration before the Joint Sub-registrar of Patna, who impounded the document under Sec.33 of the Indian Stamp Act and forwarded it in original to the Collector of Patna. A proceeding under Sec. 40 of the Indian Stamp Act was subsequently initiated by the Collector of Patna for investigating the value of the properties. According to the recital in the document the value of the properties was Rs, 95,551/- but the Collector of Patna found on enquiry that the value of the properties was Rs. 2,05,613/15/6.

By his order dated the 20th June, 1956, the Collector of Pat