ORDER :- The petitioner herein presented a document of the year 1978 to the Sub-Registrar, Portonovo, claiming that she was the owner of certain properties in Sirkali and Chidambaram Taluks and in 1965 she had created a wakf dedicating all the properties for charitable purpose and in the year 1978, she executed the document in question providing for appointment of mutavalli to succeed her and the same was presented to the Sub-Registrar on 1-6-1978. Thereafter, the Sub-Registrar referred the document to the District Registrar, Chidambaram, who has been invested with the powers of the Collector under the Indian Stamp Act (II of 1899) (hereinafter referred to as 'the Act') and that he had to take a decision as to whether the document is a settlement requiring stamp duty under Article 58 of the Act or otherwise. Since the document was presented before the Sub-Registrar, Portonovo, a Public Officer, far registering the instrument, the Sub-Registrar has impounded the document u/s.33 (1) of the Act and sought for guidance of the District Registrar u/s.38 (2) of the Act. It was considered by the District Registrar, being the respondent herein, that the instrument calls for payment