He directed recovery of deficit stamp duty of Rs.10,225/ and an equal amount as penalty.
The said Authority made an order that the deed also answered the definition of settlement as defined under section 2 24 of the Act, and therefore stamp duty was payable under Article 58 of Schedule I B of the Act on the declared value of the trust property Rs.2,10,000/ .
The said order was challenged by the appellant by filing a revision before the Chief Controller Board of Revenue , Allahahad.
The appellant challenged the said order in Writ Petition No.54 of 2002.
The revisional authority dismissed the revision by order dated 21.5.1996.
V.RAVEENDRAN, J. This appeal relates to the stamp duty payable in regard to a deed of trust dated 9.8.1991 executed by the appellant and his two brothers.
