K. L. BAPNA, J.

( 1 ) THIS is a reference under Section 57 of the Indian Stamp Act.

( 2 ) ON 11th September, 1951 Seth Hanuman Prasad presented the following document for registration : "declaration regarding gift of Rupees three lacs from Shri Murlidhar mansinghka to Shri Hanuman Prasad Murlidhar Mansinghka. " we Murlidhar Mansinghka and Hanuman Prasad Murlidhar at present residing at bhilwara (Rajasthan State) respectively solemnly affirm and say as follows :.

"i, Murlidhar Mansinghka for myself say that my son Hanuman Prasad has completed the age of 18 years. With a view to assist him in carrying on his own business, I have out of natural love and affection which I bear towards him made a gift to him of the sum of Rupees three lacs which amount was paid to him on my account by a Hundi drawn by me on Shri Mansinghka Oil Mills Ltd. , Bombay in favour of my son Hanuman prasad. My son Hanuman Prasad has received the sum of Rupees three lacs from Shri Mansinghka Oil Mills Ltd. , Bombay on 8th day of september, 1951, The said sum of Rupees three lacs is my separate and self acquired property and I have every right to dispose of the same in such manner as I think fit. I, Han