P. N. BHAGWATI, P. D. DESAI, J.

( 1 ) THIS petition is directed against an order dated February 17 1965 passed by the Collector of Kaira who is the respondent herein under sec. 39 (1) (b) of the Bombay Stamp Act 1958 hereinafter referred to as the Act. By the said order the respondent directed tit a sum of Rs. 500/being the deficit stamp duty and a further sum of Rs. 1500/being the amount of penalty be recovered from the first petitioner who had allegedly presented an insufficiently stamped instrument of gift for registration before the Sub Registrar of Anand.

( 2 ) THE facts giving rise to this petition may be briefly stated. One Bafatisha Jivasha was the original owner of an open plot of land bearing survey No. 2435/1-2 admeasuring 32 Gunthas situate in Anand District Kaira. In or about 1956-57 two building each consisting of 15 singleroom tenements were constructed upon the said open plot of land. By an instrument dated January 15 1958 Bafatisha Jivasha made a gift of one of the said two buildings known as Rajabsha Quarters to his daughter Hasinabibi who is the mother of the petitioners. Hasinabibi in her turn made a gift of the said property to the petitioners by an instrument o

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