This is a revision petition filed under section 56(1) of the Indian Stamp Act against the order of Collector Jodhpur dated 20-5-1969 where by an additional stamp duty of Rs. 1908 plus penalty of double this amount was imposed upon the petitioners.

The facts of the case, in brief, are the Smt. Shiela Kumari petitioner No. 1 sold her house No. 1013 in Ward No. 35 at Sardarpura D, Road, Jodhpur to Shri-mati Jas Kanwar for Rs 34,000 vide sale deed dated 8-11-1966 registered on 5-12-1966 with a condition that the seller will have the right to repurchase it for the same amount within a period of 18 months and the purchaser will be bound to sell the same to Shrimati Shiela Kumari or her nominee. Subsequently Smt. Shiela Kumari and Smt. Jas Kanwar sold it to Shri Suresh Garg vide sale deed dated 6-5-1969 and registered on 7-5-1968 a condition that in case Smt, Shiela Kumari wished to purchase it, she could do so within 18 months on payment of Rs. 38,000 to Shri Suresh Garg. Before this, Shri Basant Raj Mehta present petitioner No. 2, and his wife Smt. Chandra Kala Mehta, petitioner No. 3, purchased Smt. Sheila Kumaris right to repurchase the property, vide sale deed date 8-4-1969 valuing it

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