V.K.Jain, J. (Oral);—

Property No.21/9, West Patel Nagar, New Delhi which was initially a leasehold property and stands converted into a freehold property, was owned by Late Smt. Ishwari Bai. On her death, the aforesaid property was mutated in the name of her two sons, namely, petitioner Srichand Badlani, his brother Sh. Sukhu Badlani and his nephew Sh. Ajay Badlani, who was the grandson of Smt. Ishwari Bai, being the son of her pre-deceased son. The aforesaid property was converted from leasehold to freehold in April, 2000 and the mutation in the name of petitioner-Srichand Badlani, Sh. Sukhu Badlani and Sh. Ajay Badlani had been carried out earlier.

2. Vide relinquishment deed dated 30.06.2009, the legal heirs of Late Sh. Sukhu Badlani relinquished their shares in the aforesaid property in favour of the petitioner. When the aforesaid document was presented for registration, it was treated as a Gift Deed. The document was impounded and forwarded to Director of Stamps.

3. Vide order dated 21.01.2011, the Collector of Stamps took a view that the document executed by the legal heirs of Sh. Sukhu Badlani was not a Relinquishment Deed but a Gift Deed and, therefore, the stamp du