P. N. HAGWATI, J. M. SHELAT, J.

( 1 ) BY his letter dated May 31 1961 the Inspector General of Registration without framing any specific questions has made to us the present Reference. Though specific questions have not been raised the learned Government Pleader appearing for the Revenue has agreed that in substance the following would arise from this Reference. The question which can be culled out from the Reference is whether the Collector is entitled for the purpose of ascertaining the adequacy or otherwise of the amount of stamp duty paid on the deed of conveyance in question submitted for registration to go behind the consideration set out therein and ascertain the true amount or the value of consideration on which the stamp duty is payable.

( 2 ) THE Reference arises from the following facts:- By an agreement dated April 22 1959 made between Bharat Vijay Mills Ltd. of the one part and The Ahmedabad Manufacturing and Calico Printing Co. Ltd. of the other part the Bharat Vijay Mills Ltd. agreed to sell and The Ahmedabad Manufacturing and Calico Printing Co. Ltd. agreed to purchase lands buildings plants machinery furniture fixtures and accessories therein set out for the aggrega

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