K. S. Hegde, C. J , Khanna, and Tatachari J J.

( 1 ) THIS is a reference under section 57 (1) (b) of the Indian Stamp Act (to be hereinafter REFERRED TO as the Act)

( 2 ) THE letter of the Chief Controlling Revenue Authority, Delhi, referring this case to this Court reads as follows :

"the Chief Controlling Revenue Authority, respectfully showeth: 1 (a) That on 11th September, 1964 Messrs Hamdard Dawakhana (Wakf), Delhi, executed an agreement in favour of the Institute of Medicines and Medical Research, Delhi. A copy of the agreement is submitted herewith as annexure A. (b) That on the same date Messrs Hamdard Dawakhana (Wakf), Delhi executed another agreement in favour of Messrs Hamdard National foundations (India), Delhi. A copy orf this agreement is submitted herewith as annexure B. 2. That on 15th September, 1964 both the agreements were presented for registration before the Sub-Registrar (1), Delhi. They had both been executed by the respondent on a non-judicial stamp paper of Rs. 2. 00 each. 3. That the Sub-Registrar, impounded the two documents U/s 33 of the Indian Stamp Act. He was of the opinion that these documentswere chargeable under section 25 (b) read with Article 15 Sc

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