informed the mills that the collector had been requested to recover the said deficit duty and penalty and on january 11 1946 the companylector demanded the said amounts.
2300 and odd and rs.
civil appellate jurisdiction civil appeal number 53 of 1965 appeal by special leave from the judgment and order dated april 16 1963 of the punjab high companyrt circuit bench at delhi in civil writ number cw 267 d of 1963.
2 lacs and odd companytaining also an ancilliary lien on the estates where the crops were to be grown were adjudicated by the deputy companylector as chargeable under arts.
on december 9 1945 the assistant supdt.
on january 25 1946 the high court passed a decree rectifying the said document.
5000 as penalty.
the mills applied to the high companyrt against the authority for a direction that he should be asked to state the case.
on july 4 1945 the authority rejected the application.
57 1 of the indian stamp act 2 of 1899.
33650.
on april 4 1945 the assistant superintendent of stamps informed the mills that the document was a mortgage with possession and hence was number duly stamped.
630 and rs.
the trial judge granted relief under s. 45 of the specific relief act calling upon the authority to state the case on the ground that a substantial question of law as to the effect of rectification had arisen.
the mills paid up the amounts and on that the assistant supdt.
m. lall e. c. agrawala and p. c. agrawala for the appellant.
s. bindra r. n. sachthey and s. p. nayar for the res pondent.
40 c and 41.
56250 and called upon the mills to pay the deficit of rs.
on july 19 1945 that officer informed the mills of his decision that the document being a mortgage with possession was chargeable with a duty of rs.
of stamps informed the mills that the document would be certified and returned to the registrar.the mills thereafter filed a suit for rectification of the document.
16 8 0 on the basis that it was a deed of hypothecation.
the subregistrar to whom it was presented for registration impounded it and forwarded it to the companylector for action under sec.
688 12 0 respectively.
it was sent to the registrar of companypanies and the registrar sent it to the superintendent of stamps.
70 12 0 and rs.
the deputy companylector levied duties amounting to rs.
that was rejected and the appellant filed a writ petition but the high companyrt dismissed it in limine.
56238/8/ and rs.
the judgment of the companyrt was delivered by shelat j. this appeal by special leave is directed against the order of the high companyrt of punjab delhi bench dismissing the appellants petition for an appropriate writ directing the chief companytrolling revenue authority delhi to state the case to the high companyrt under sec.
30 on the footing that the said deed was a declaration of trust.
the appellant filed a revision before the chief controlling revenue authority delhi who reduced the amount of deficit duty and penalty to rs.
the mills applied to the authority on february 5 1946 that the said order should either be rescinded or a case should be stated to the high companyrt under section 57 1 .
36685.
after hearing companynsel the companylector directed the appellant to deposit the aggregate amount of rs.
3365 and a penalty of rs.
