( 1 ) ). (CAV.) All these petitions have been placed before a larger Bench in view of an order of Reference made by our learned brother N. N. Mathur, J. on 23/03/1995. When the matters were placed for hearing before the learned single Judge, it was contended that the orders passed by different Division benches were inconsistent and contradictory. There was also discrepancy and disagreement between Full Bench decisions. The learned single Judge felt that there was some conflict between the Full Bench Judgment, "in order to reconcile between two Full Bench Judgments and to have a proper ratio decided to cover a field and also keeping in view of public importance of the issue", it was desirable to refer the matters to a Larger Bench. The Full Bench decisions are Gorva Vibhag Cooperative housing Societies Association v. State of Gujarat, 1992 (1) GLR 654 (First full Bench) and H. P. Dave v. Sub-Registrar, Rajkot, 1994 (2) GLR 1222 (Second full Bench ). The question is what is reasonable time ? Is there any outer limit for referring the question of proper stamp duty ?

( 2 ) ). Section 32a (1) of the Bombay Stamp Act, 1958 requires the Registering officer (when he has rea