( 1 ) PETITIONER in this writ petition has assailed an order dated 13/1/2006 passed by the learned trial Court with respect to the levy on the stamp duty on the document (P-4), which relates to the management of Bhole Kuti Ashram executed by ram Bai.

( 2 ) THE trial Court has held that the said document is chargeable to stamp duty under article 58 of Schedule 1-A of Stamp Act. It amounts to deed of settlement within the purview of Section 2 (24) (c) of the Stamp Act.

( 3 ) SHRI S. K. Pathak, learned counsel for the petitioner has submitted that the aforesaid document is only deed of management. By the said document trust has not been created. Document is simply with respect to the management which is chargeable under Article 7 of Schedule 1 -A of Stamp Act.

( 3 ) SHRI S. K. Pathak, learned counsel for the petitioner has submitted that the aforesaid document is only deed of management. By the said document trust has not been created. Document is simply with respect to the management which is chargeable under Article 7 of Schedule 1 -A of Stamp Act.

( 4 ) SHRI R. P. Khare, learned counsel for the respondents has submitted that settlement means document creating a trust. When executants entrusted the property to a new body of trustees created under the document. The disposition of property was for charitable purpose. Property no longer belonged absolutely to settlers. Beneficial interest got vested in beneficiaries. It has to be held that document was a settlement chargeable with duty under Art. 58-A and not a declaration of trust chargeable under art. 64-A. He has placed reliance on a decision of Allahabad High Court in Sita Ram v. Board of Revenue, AIR 1979 Allahabad 301. He has further relied upon the decision of delhi High Court in The Chief Controlling revenue Authority v. Banarasi Dass ahluwalia, AIR 1972 Delhi 128, in which it was held that a deed creating a charitable trust is a settlement chargeabl under Art. 58 of Sch. 1a and not a declaration of trust chargeable under Art. 64.

( 5 ) IN order to appreciate the rival submissions and applicability of Arts. 7, 58 and 64 it is necessary to consider the nature of the document (P-4) itself. It is styled as Deed of Management of Bholekuti Ashram. It has been executed by Smt. Ram Bai, it contains recital that she along with Bhole Baba has constructed the aforesaid Ashram. After death of Bhole Baba management was looked after by Swami Shyam Das in the capacity of power of attorney holder on behalf of Smt. Ram Bal. A sum of Rs. 60,000/-in the shape of F. D. , coins of silver were given to Shri Swami Shyam Das, which is property of the Ashram. She will look after in her life time the movable and immovable property of said Ashram and after her death she has entrusted the managements a committee of seven persons. Thus it is clear that by way of aforesaid document (P-4), that property was already owned by the Ashram. Property has not been passed on through ram Bai by the said document to anybody. It was already that of Ashram from earlier point of time. Document is not vesting the property in the Ashram, it was already that of Ashram. Thus it cannot be said to be a deed of settlement or declaration of any trust, Articles 7, 58 and 64 as applicable in m. P. are quoted below :-

7.

Description of Instrument (D

Proper Stamp Duty (2)

7.

Appointment in execution of a power. whether of trustees or of property movable or immovable, where made by any writing

not being a will.

One hundred rupees.

58.

Settlement-A- Instrument of (including a deed of dower)

The same duty as a bond (No. 15) for a sum equal to the amount of market value of the property settled : provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement,

and an instrument

of settlement in pursuance of such agreement is subsequently

executed, the duty on such instrument

shall not exceed ten rupees.

Exemption

Deed or dower executed on the occasion of a marriage between Mohammadans

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