( 1 ) THIS Reference is made on 3-7-1981 by the Board of Revenue, Madhya Pradesh, Gwalior, for short, the 'board', under Section 57 (1), Indian Stamp Act, 1899, for short, the 'act'. With the Reference is annexed as Annexure 'a', copy of the Revision Petition, preferred under Section 56 of the Act by Sardar Deorao Jadhav, to the Board against order dated 27-9-1977, passed by Collector of Stamps, Gwalior. Copy of the document which was presented to Sub-Registrar, Gwalior, for registration and in respect of which, the payment was required to be made by the petitioner, namely, Rs. 7,320/- as deficient stamp fee, came as Annexure 'b' to the Reference.

( 2 ) ALTHOUGH in the Statement of the case, the Board observed that it was in full agreement with the view expressed by the Collector of Stamps and also by the Sub-Registrar, expressed in his report that the document in question attracted Article 58 of Schedule I of the Act and it was not covered by Article 64, following this Court's decision in Chaturbhuj Das, 1975 Jab LJ 833, the Board considered necessary to make the Reference for this Court's final decision on the controversy. We found ourselves confronted, however, b