( 1 ) LEAVE granted.

( 2 ) THIS appeal by special leave arises from the order of the High Court dated August 10, 1994 made in C. R. No. 2836/94 dismissing the revision filed by the State on 5-2-1990. When the respondents had gone to the high Court by way of writ petition, it had given liberty to the respondents to file an appeal before the District Judge. The appeal was accordingly filed before the Additional District Judge at Gurdaspur. In C. A. No. 11/19 of 1991 by order dated 21/03/1991, the District Judge held that once the Sub-Registrar had registered the document, he became functus officio and, therefore, he has not power to make a reference to the Collector for collecting the deficit stamp duty and registration charges. When this was questioned, as stated earlier, the HIgh Court rejected the revision. Thus this appeal by special leave.

( 3 ) THE facts would lie in short compass. The sale deed No. 3033 was executed in favour of the respondents for a consideration of Rs. 2,50,000. 00 in respect of the building situated in Gurdaspur. Since it is a society registered under the Societies Registration Act, no stamp duty was affixed on the sale deed. Equally, no registration charge