M.M.KUMAR, J.

1. The petitioner has impugned order dated 25-9-2006 (Annexure P. 3) passed by the Commissioner, Hissar Division, Hissar raising a demand of Rs. 1,51,343/- as deficiency on account of stamp duty which is payable by the petitioner in respect of release deed which was got registered by her aunt (Bua) vide Vasika No. 1909 dated 7-9-2000. The Commissioner has placed reliance on an amendment made in Article 55, Schedule 1 to the Indian Stamp Act, 1899 (for brevity the Act) by the respondent-State of Haryana. The aforementioned articles reads thus :

2. It is obvious from a perusal of the aforementioned provision that if any person renounced his interest, share or part then he may be exempted from payment of stamp duty if the release is made of ancestral property in favour of brother or sister or son or daughter or father or mother or nephew or niece. The nature of the property has to be ancestral. Keeping in view the aforementioned position, the Commissioner has observed as under :

55. Release, that is to say any instrument (not being such a release as is provided by Section 23A) whereby any person renounces his interest, share, part or claim, a) If the release is m