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Nonetheless, Reva Shanker Bhayal, son of Onkar Das Bhayal heir of the then Zamindar executed instrument No.4069 of 1990 announcing that the petitioner along with Jai Chand Arya and Virendra Gupta are in possession of the above referred property and that he has no concern with the same and that he renounces all his rights in it, if any, in favour of them.

The aforesaid instrument No.4069 of 1990 which is described in the instrument itself as "Dastbardari" was subjected to proceedings under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act) on the complaint made by one Mool Chandra Yadav, a news reporter. An inspection report from the Tehsildar was called for and was submitted on 31.8.1992 stating that the instrument purports to transfer the above property and as such there is evasion of stamp duty. The Collector Jhansi vide order dated 25.7.1996 held the instrument to be a deed of conveyance liable to stamp duty in accordance with Article 23 of Schedule 1-B of the Act. The contention of the petitioner that it is a "deed of release" covered by Article 55 of Schedule 1-B of the Act was repelled. The order of the Collector found the approval of the Chief Controlling Revenue Authority, who dismissed the revision against it vide order dated 27.5.2003.

The petitioner is aggrieved by both the above orders and has invoked the writ jurisdiction of this court for the quashing of the said orders.

I have heard Sri Krishna Kant Dwivedi and Sri P.C. Shukla, learned Standing Counsel, for the parties.

On the basis of the pleadings and the submissions raised on behalf of the parties the only point raised for consideration in this writ petition is whether the instrument No.4069 of 1990 described as "Dastbardari" is a 'deed of release' falling under Article 55 of Schedule 1-B of the Indian Stamp Act or is a 'deed of conveyance' on which stamp duty under Article 23 of Schedule 1-B of the Act is payable.

The salient feature of the said instrument as may be gathered by plain and simple reading of it are as follows:

(i) it has been styled as "Dastbardari" by the executant;

(ii) it acknowledges that rights in the property were transferred the then Zamindar to Mission Trust Vatarion Church, United States of America with liberty to get it freehold and to transfer further;

(iii) petitioner and his two associates have purchased freehold rights therein from Khagendra Das and Hari Krishn Lal Atri, the successors of the Mission Trust by registered sale deed and are in possession of the same and have constructed a boundary wall;

(iv) no other person including the executant of the instrument have any right subsisting in the said property and that he had not transferred it to any one else; and

(v) he had received a sum of Rs.8000/- from Jai Chandra Arya, Rajendra Gupta and Virendra Gupta and that he is relinquishing all his rights, if any, in the said property for all times to come.

The word "Dastbardari" or "Dastbardarinama" simply denotes giving up a claim. It amounts to abandonment and relinquishment of rights.