( 1 ) THIS is a reference under Sub-section (1) of Section 57 of the Indian Stamp act, 1899 (Act No. 2 of 1899) (hereinafter referred to as the Act) having been made by a learned Member of the M. P. Board of Revenue, Gwalior, as the Chief controlling Revenue Authority, in consequence of a Revenue Revision No. 13211/77 against an order dated 28-1-1977 passed by the Sub-Divisional Officer and Collector of Stamps, Burhanpur, in Revenue Case No. 5-B-103/73-74. The short question as contained in paragraph 6 of the order of reference of the learned Member, Board of Revenue and referred to this Bench for its opinion is as follows; --

"whether in respect of instruments, which were registered prior to the coming into force of the amendments in 1975, the Sub-Registrar is empowered to make a reference to the Collector of Stamps in regard to under-valuation, once such instrument has been registered. "

( 2 ) THE factual aspects of this case, which emerge out, giving rise to this reference, are that on 29-7-1974 applicants Nos. 1 to 7 named above, executed a sale-deed in respect of 4. 72 acres of land in favour of applicant No. 8 (Shripat) and another in favour of applicant No. 9 (Mst. Jhamabai) on the same date, in respect of 4. 50 acres of lands and consideration in each of the two transactions was shown to be Rs. 70/- only. Both the deeds were presented for registration on 29-7-74, before the Sub-Registrar, Burhanpur, who registered the said two documents in accordance with the law of registration of documents. Later on, the Sub-Registrar, burhanpur, considered that the valuation as shown in the two deeds, are much below the average sale price for similar lands during the preceding three years and therefore, he entertained a doubt for under valuation to avoid payment of proper stamp duty with which the two documents were chargeable on proper valuation and consequently, 'the Sub-Registrar made a reference to the S. D. O. and Collector of Stamps, Burhanpur, to assess the real value of the lands so transferred by the two deeds and after such determination recover the deficit stamp duty chargeable with penalty thereon. The S. D. O. and Collector of stamps, after notice to 'the affected persons, assessed that the stamp duty to the extent of Rs. 225/- was deficit and he also found it to be a deliberate breach for which he imposed a fine of Rs. 5000/ -. The applicants, therefore, preferred a revision before the M. P. Board of Revenue, Gwalior, against the above said order of the S. D. O. and Collector of Stamps, Burhanpur.

( 3 ) IN the revision, before the learned Member, Board of Revenue on the basis of law laid down in a Full Bench decision of this Court reported in Kamal Chand v. State of M. P. , 1965 MPLJ 606 a question was raised that as soon as the registering officer registers a document presented to him for registration, the function in the preformance of which the document was produced before him is over and. therefore, becomes functus officio, having no power under Section 33 to impound the instrument. As such, the Sub-Registrar has no power to make reference as regards the under valuation, and the reference, if any, would be without jurisdiction and the order of the S. D. O. and Collector of Stamps, reassessing the value, duty and imposition of penalty, shall also be without jurisdiction.

( 4 ) THE M. P. Board of Revenue, after considering the effect of the new Section 47-A of the Act introduced by an amendment in 1975 as also that of Section 33 of the Act is of the opinion that the reference made by the Sub-Registrar is without jurisdiction and the impugned order passed by the S. D. O. and collector of Stamps, Burhanpur, is illegal and the same deserves to be set aside. The M, P. Board of Revenue, with its above said opinion, made a reference to this Court for its opinion on the question noted above.

( 5 ) AT the very outset, we feel it necessary to state that by a local amendment, new Section 47-A was introduced and i