( 1 ) THIS is a reference under Section 57 of the Stamp Act made by the Board of Revenue, Madhya Pradesh being the chief controlling revenue authority.

( 2 ) THIS reference has been made under very peculiar circumstances. The proceedings started in Case No. 18-B/103 of 1975-76 before the Sub-Divisional Officer (Collector Stamps), Bematara on a report of the Sub-Registrar dated 2612-1975. The Sub-Registrar reported that the petitioner Mahant Ishwari Sharan Deo had undervalued a gift-deed executed in favour of Nimbark Sanskrit Vidyalaya Samiti. The deficit was estimated at Rs. 17,100/- and receiving this report, the Sub-Divisional Officer passed an order on 14-5-1976 accepting the report of the Registrar and directing fee party to be summoned and ultimately, on 26-10-1976 in the presence of the person who had submit-ed the document for registration, the Sub-Divisional Officer directed the payment of the amount by instalments of Rs. 2,500/- per month.

( 3 ) AGAINST this order of the Sub-Divisional Officer a revision was preferred to the Board of Revenue which after hearing the arguments observed that ordinarily orders passed by the Sub-Divisional Officer would have been set as