Sukumaran, J.

The question referred for the consideration of the Division Bench is whether Document No.3282 of 1976 of the Trichur Sub Registry Office is a settlement or gift.

2. The Deputy Collector went to the extent of treating it as a conveyance. The District Court, in appeal, took the view that it is a gift deed. Consequently, the order of the Additional District Magistrate was set aside. It was held that no further stamp duty was payable by the appellant for the document.

3. The Deputy Collector has pursued the matter by way of revision.

4. The learned Single Judge, doubted whether the document would come even within the definition of 'gift'. The reference was made essentially for that reason.

5. The document evidences a transfer of property by the first respondent, who was then a Government employee, in favour of the second respondent, who was then a law student. The absolute ownership of the executant over the property, the difficulty in managing it as a result of frequent change of residence consequent on the transfers, and the fact that his son is affectionate and dependant on him, are all recited therein. The educational expenses of the son could be met by the inc