GAYATRI DEVI Vs. BOARD OF REVENUE

JUDGEMENT

(1.) Brief facts of the case are that Smt. Ganga Devi wife of Ram Gopal executed a released deed on 16-12-1984 which was written on a stamp of Rs. 100/- and same was registered on 18-12-1984. Notice was issued to Smt. Ganga Devi directing her to make the payment of Rs. 18,626/- and to return the original document.

(2.) Since Smt. Ganga Devi died during the proceeding, the petitioner being a beneficiary of the aforesaid property, has filed this writ petition challenging the order passed by the Additional Collector (Stamps), Dausa dated 1st December, 1987 and the decision passed by the Board of Revenue dated 5-10-89 along with the demand notice issued pursuant to the aforesaid orders.

(3.) Learned counsel for the petitioner submits that the document which was registered as released deed has wrongly been considered as conveyance (gift deed). He referred Clause 55 of the Rajasthan Stamps Law Adoption Act, 1952 wherein released deed is defined which is reproduced hereunder : "Release, that is to say, any instrument, (not being such a release as is provided for by Section 23-A) where by a person renounces a claim upon another person or against any specified property (a) if the amount or value of the claim does not exceed Rs. 1000/-.