JUDGMENT 1. - The only dispute in the present writ petition has been raised as to whether for the purpose of determining the liability of Land and Building Tax, the property cannot be considered to be owned by the trust unless it is registered. 2. The facts of the present case are that a trust-deed was executed on 27.3.1985 in which it is mentioned that the said property has been handed over to the trustees. The trust-deed was registered on 29th June, 1985. The petitioner has submitted information in accordance with the provisions of Section-15-E of the Rajasthan Land and Building Tax Act on 8th July, 1985 to the effect that the building was owned from 27th March, 1985 by (Consul Home Trust) as it was gifted on that date. Return Form L.B.T. 8 in respect of financial year 1985-86 was also submitted by the petitioner. The copy of the assessment order dated 12th January, 1987 for the period ending 31.3.1985 under Income Tax Act has also been submitted. The Assistant Director, Land and Building Tax framed the assessment order on 18.12.1986 in which he has taken the view that since the registration of the trust-deed was effected on 29th June, 1985, therefore the assessment has to be made for the A.Y. 1986-87. The valuation of the property was taken at a figure of Rs. 5,91,800/- as on 1st April, 1986. Against this order the appeal was preferred to the Dy. Director (Appellate Authority) under the Land and Building Tax Act where no relief was granted to the petitioner and ultimately the matter was taken by way of revision before the Additional Divisional Commissioner in which it was observed that there is no transfer of property till it is registered. 3. This court in the case of Rajputana Hotels Pvt. Ltd. v. State of Rajasthan (D.B. Civil Writ petition No. 511/89) decided on 27.5.1992 has followed another Division Bench decision in the case of Sirehmal Nawalkha v. C.I.T. (1985-156 ITR 714) wherein it was held by the Division Bench of this court that the gift of immovable property of more than Rs. 100/- would be valid even though it is not registered. This authority was made applicable to the provisions of Rajasthan Land and Building Tax Act. 100/- would be valid even though it is not registered. This authority was made applicable to the provisions of Rajasthan Land and Building Tax Act. Following the Division Bench judgment, I am of the view that the property which was gifted/transferred by way of trust-deed dated 27th March, 1985 stands transferred to the trust on 27-3-85 and therefore the petitioner would be liable for assessment from 1.4.1985. The orders passed by the Additional Divisional Commissioner and the lower authorities are quashed. 4. The writ petition is accordingly allowed. *******