JUDGMENT - N.J. PANDYA, A.C.J.:---A very interesting question is sought to be raised in the present reference under the Bombay Stamp Act, 1958. While taking the audit of respondent Sansthan, the auditors came across a document namely a receipt of goods. They felt that this would attract the stamp duty as per the provisions of the Bombay Stamp Act, 1958 (hereinafter referred to as "Stamp Act" for short). 2.The Sansthan admittedly received cash donations and gifts in the form of articles. So far as cash is concerned, the Controller under the Stamp Act determined that the receipts for money without consideration i.e. cash gifts are exempt and the receipts issued in respect of the gifts received in articles i.e. movable properties are chargeable under the Stamp Act. It will be relevant to mention at this juncture Clause (1) of section 2 of the Stamp Act: "instrument" includes every document by which any right or liability is, or purports to be created, transferred, limited, extended, extinguished or recorded, but does not include a bill of exchange, cheque, promissory note, bill of lading, letter of credit, policy of insurance, transfer of share, debenture, proxy and receipt." 3.Now came to the instrument of gift covered by section 2(1a) which reads: ""instrument of gift" includes, where the gift is of any movable or immovable property but has not been made in writing, any instrument recording whether by way of declaration or otherwise the making or acceptance of such oral gift." As per the aforesaid definition of instrument of gift, there cannot be any dispute as to it being in writing and requires registration, as the case may be. 4. The aforesaid record does not involve item of immovable property at all. By way of specimen, we are shown a proforma of receipt given by the Sansthan. In the top, there is name of the Sansthan. Then lines are left blank for name and address of the donor. Then there is a sentence "Received the following Articles as Gift" with its Marathi conversion. Then the particulars of the articles in Marathi with a column provided for approximate value of the articles received. By value, we mean the value in rupees and paise. After totalling up the value of different articles, there is provision for signature of the person who received the said articles. Then the particulars of the articles in Marathi with a column provided for approximate value of the articles received. By value, we mean the value in rupees and paise. After totalling up the value of different articles, there is provision for signature of the person who received the said articles. 5.Once aforesaid document and its averments are considered, it is clear that this document cannot be said either a document of making a gift or acceptance of gift. It merely records the fact that the same has been received. 6.Now one has to turn to the provisions of General Law and for that purpose one has to turn to Chapter-VII. Section 122 thereof defines the gift being the transfer of certain existing movable or immovable property made voluntarily and without consideration. The moment, the gift is understood as transaction without consideration, firstly, with reference to the definition of instrument in Clause (1) of section 2 of the Stamp Act, as the instrument recorded above forms the receipt issued by the Sansthan mentioned above cannot be said to be recording any right or liability as of in case with the donor or in case with the donee of the Sansthan. 7.The instrument of gift as defined in Clause (1a) of section 2 of the Stamp Act would be relevant provided there is declaration in writing about making or acceptance of gift in the document in question. The articles being movable, sections 122 123 of the Transfer of Property Act will be the relevant provisions. The transaction of gift concludes moment the movable is delivered and accepted as such. 8.Viewing in this manner, the document is nothing but a writing of recording of transaction which, obviously, cannot be said to be acknowledging the receipt for gifts of movable property without consideration. It cannot be termed under section 2(1a) of the Stamp Act as instrument of gift. The document as stated above in its description is found to be nothing else but receipt. 9.Viewing thus from a different angle in relation to the definition of the said clause as contained in the Stamp Act and the relevant provisions of the Transfer of Property Act, in our opinion, there is no question of duty being attracted and hence the reference is answered in the negative. Reference negatived. -----