( 1 ) THIS reference is at the instance of Kankaria Co-operative Housing Society Ltd. Ahmedabad and the question concerns the liability to stamp duty in respect of eleven sale deeds executed in favour of the said society by a builder who conveyed under twelve separate documents of sale a building with twelve flats built up on Sub-Plot No. 78 of T. P. Scheme No. 4 of Maninagar Final Plot No. 73 admeasuring 840 Sq. yards. The price shown in each one of these documents which we have said earlier is for 1/12th undivided share of the land and the superstructure thereon was Rs 40 500

( 2 ) THE question concerns the exemption claimed by the Co-operative Society from the liability to pay stamp duty on these sales as the purchasers on the basis of a Notification dated 28/03/1968 on eleven out of the twelve documents which were all executed by the same seller to the same purchaser on the same day viz. on 16/03/1973 But even before such documents were finally executed draft of one of-such documents was presented by Shri U. J. Thakore before the Assistant of Superintendent of Stamps Ahmedabad for favour of adjudication under sec. 31 of the Bombay Stamp Act 1958 (Bombay Act No. LX of 1958 ). It appears from the statement of facts that before this application was dealt with another draft of same document was filed before the Superintendent of Stamps Ahmedabad. On the second application the Assistant Superintendent intimated that document was a conveyance chargeable with a stamp duty of Rs. 2 430 under Art. 25 (b) of the Schedule I of the Bombay Stamp Act 1958 Evidently the party was not happy with this decision and he took a draft document before the Collector Mehsana within whose jurisdiction the property was not situate. On 22-8-1973 he made a request to the Collector Mehsana for an adjudication under sec. 31 of the Bombay Stamp Act 1958 (Bombay Act No. LX of 1958 ). Evidently it would appear that the question which had already been adjudicated upon by the Assistant Superintendent of Stamps Ahmedabad was not brought to the notice of the Collector Mehsana. The latter gave a certificate under sec. 32 (2) to the effect that the instrument was chargeable to any stamp duty. With this certificate the purchaser Co-operative Society presented the document before the Sub-Registrar Ahmedabad and obtained registration Evidently citing this as a precedent the other eleven documents were also registered by the Sub- Registrar; but in those cases no opinion under sec. 31 was sought nor certificate under sec. 32 of the Stamp Act obtained.

( 3 ) THE Chief Controlling Revenue Authority during the course of inspection of the office of the Collector Mehsana noticed that a wrong certificate was issued by the Collector and that the provision relating to exemption which persuaded the Collector to issue the certificate was not applicable to the case in question. Evidently on his initiative the Assistant Superintendent of Stamps Ahmedabad took up the matter inquired with the Sub-Registrar Ahmedabad and then contacted the purchaser society. It was directed to produce the relevant document of purchase whereupon the eleven documents other than the one which had been registered on certification were produced before the Assistant superintendent of Stamps Ahmedabad. He took the view that the exemp- tion relied on would not apply and therefore each one of the eleven documents was liable to imposition of stamp duty of Rs. 2 430 and besides this he imposed a penalty of Rs. 150. 00 in each or the cases in respect of the eleven documents. The matter was taken up in revision to the Chief Controlling Revenue Authority who found no reason to tale a view different from the one taken by the Assistant Superintendent Stamps. He further felt that the penalty imposed was inadequate and therefore enhanced the penalty to Rs. 1 0 in each of the cases thus imposing a total penalty of Rs. 11 0

( 4 ) THEREUPON the purchaser society feeling aggrieved by the order sought referen