1. This revision petition is directed against the judgment of the Court of the District Judge, Tellicherry in CMA No. 30 of 1982. The matter arises out of a reference made by the Sub-Registrar, Manjeswar under S.45(A) of the Kerala Stamp Act regarding undervaluation in Document No. 979 of 1974 executed by the revision petitioner in favour of his daughter.

2. The petitioner valued the property gifted by him in favour of his daughter at Rs. 10,600/- and paid a stamp duty of Rs. 265/-. The Sub Registrar found that the property was undervalued and it is in these circumstances, he referred the matter to the Collector as provided under S.45(A) of the Kerala Stamp Act. The Deputy Collector obtained valuation of property from the Tahsildar, Kasaragod and on the basis thereof, fixed the value of property covered by the document provisionally at Rs. 34,600/- and the deficit stamp duty payable by the petitioner at Rs. 600/-. The petitioner was given an opportunity to file objection against the provisional order. Pursuant to this, the petitioner appeared on 31-7-1977 through an advocate and filed his objections contending that the value of the property provisionally fixed was exorbi