ORDER R.S. Garg, J. 1. By this petition under Articles 226/227 of the Constitution of India, Petitioner challenges the correctness, validity and propriety of the Order, passed by Respondents Nos. 2, 3 and 4, annexed to the petition as Annexures-A, B and C. 2. The brief facts leading to the petition are that Petitioner created a charitable trust on 26-11-1980 by contributing Rs. 15,000/-. The said trust-deed was presented for registration on the stamp duty of Rs. 100/-. The Collector (Stamps) found that stamp duty was required to be paid under Schedule 1 (A) of Article 58. For coming to the conclusions, he has placed reliance on a judgment of Delhi High Court in the matter of Chief Controlling Revenue Authority v. Banarasi Dass, AIR 1972 Delhi 128. Being dissatisfied with the said Order, the matter was taken up before the Commissioner and the Board of Revenue, as the Petitioner could not get any relief from the Tribunals, it has filed the present petition. 3. Contention of the learned Counsel for Petitioner is, that Revenue Tribunals were absolutely unjustified in placing reliance upon a judgment of Delhi High Court. He also submits that Delhi High Court was not considering the exemption Clause, as is available in Madhya Pradesh Amendment. He submits that provisions of Article 64 would be applicable and the present trust can claim an exemption from payment of the stamp duty. 4. On the other hand, contending otherwise, Shri Zelawat, learned Government Advocate, submits that the authorities were absolutely justified, because, the charitable trust is not covered under the definition of trust, as given in Indian Trust Act, and, if, a charitable trust is not covered under the definition, neither it would fall under Article 64, nor an exemption can be claimed. He also submits, that Petitioner was liable to pay the stamp duty under Article 58 of Schedule-1(A) of the Stamp Act, 1899. 5. Before appreciating the rival contentions, it would be necessary to appreciate the language of Article 58 and Article 64 : __________________________________________________________________ Description of Instruments (1) Proper Stamp-duty (2) __________________________________________________________________ 58. Settlement. 1. He also submits, that Petitioner was liable to pay the stamp duty under Article 58 of Schedule-1(A) of the Stamp Act, 1899. 5. Before appreciating the rival contentions, it would be necessary to appreciate the language of Article 58 and Article 64 : __________________________________________________________________ Description of Instruments (1) Proper Stamp-duty (2) __________________________________________________________________ 58. Settlement. 1. (The same duty as a bond (No. 15) for a sum equal to the amount of market value of the property settled : A. Instrument of (including a deed of dower) Provided that, where an agreement to settle is stamped with the stamp required for an instrument of settlement, and an instrument of settlement in pursuance of such agreement is subsequently executed, the duly on such instrument shall not exceed ten rupees.) Exemption Deed of dower executed on the occasion of a marriage between Mohammadans. B. Revocation of The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument of Revocation, but not exceeding (Fifty rupees.) X X X X X 64. Trust. A. Declaration of of, or concerning, any property when made by any writing not being a Will. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding (One hundred rupees). B. Revocation of-of, or concerning, any properly when made by any instrument other than a Will. The same duty as a Bond (No. 15) for a sum equal to the amount or value of the properly concerned, as set forth in the instrument, but not exceeding (fifty rupees). See also Settlement (No. 58) Exemption Charitable and religious trusts including wakf alal aulad. __________________________________________________________________ 6. Article 58 relates to an instrument of including a deed of dower, while Article 64 refers to a trust. Article 64 clearly states that an instrument creating a trust that giving a declaration of-of, or, concerning any property when made by any writing not being a Will. Where a trust is created by a document, it must bear the stamp duty, as provided under Article 64 of Schedule-I-(A). If it is proved to the satisfaction of the Registering Authority that the said trust is charitable one, then, under the local amendment, an exemption is available to the said charitable trust. Where a trust is created by a document, it must bear the stamp duty, as provided under Article 64 of Schedule-I-(A). If it is proved to the satisfaction of the Registering Authority that the said trust is charitable one, then, under the local amendment, an exemption is available to the said charitable trust. Article 64 clearly provides that charitable and religious trusts including Wakf, Alal Aulad are exempted from payment of the stamp duty. 7. In the matter of AIR 1972 Delhi 128, The Chief Controlling Officer v. Banarasidass, Delhi High Court was considering the definition of the word "Trust". The Court found that as the provisions of Indian Trust Act have not been made applicable to a charitable trust, the definition of trust given in Indian Trust Act, shall not be applicable to a charitable trust. 8. Section 1 of Indian Trust Act, 1882 deals with all such trusts which are neither charitable nor are akin to such. If the Trust Act provides that it would not cover the charitable trust, within its sweep then, the provisions of Trust Act would not be applicable, but that does not mean that the general definition under the common law of the trust would not be available to a charitable trust. If the judgment of Delhi High Court is accepted on its face, the exemption granted in favour of charitable trust under Article 64 would become redundant. It appears from the judgment of Delhi High Court that there was no exemption clause. A judgment would be an authority for what it decides on particular facts of the case and the law with which it was dealing. 9. In the instant case we are concerned with Article 64 of Schedule-I(A). When the Article itself provides for an exemption to a charitable trust, the Court has to lake into consideration that the law feels that there is something like a charitable trust. If the petitioner satisfies the conscience of the authority on true interpretation of the document, that the document in fact creates a charitable trust, then, they would certainly be entitled to an exemption as provided under Article 64 of Schedule-I(A). 10. The document which has been provided to this Court clearly shows that certain persons were creating a charitable trust by contributing certain amounts. The reasons for which the trust was created are given on page-2 of the trust-deed. 10. The document which has been provided to this Court clearly shows that certain persons were creating a charitable trust by contributing certain amounts. The reasons for which the trust was created are given on page-2 of the trust-deed. It does not appear from perusal of the trust-deed that it is not a charitable trust. I have no hesitation in holding that the deed creates a charitable trust. Once it is found that it is a charitable trust, the exemption clause would automatically come into play and the petitioners were not required to pay any stamp duty. 11. The Order passed by the Stamp Collector on the strength of Delhi High Court's judgment is patently without jurisdiction. The Order confirming the Order passed by the Collector (Stamps) deserves to be quashed. Those are accordingly quashed. The petition is allowed. However, considering the nature of the controversy, it is directed that parties shall bear their own costs. Security amount if deposited, be refunded back to the Petitioner after its due verification.