( 1 ) THIS is a reference made under Section 57 of the Indian Stamp Act, by the chief Controlling Revenue Authority and Commissioner of Survey, Settlements and Land Records, Hyderabad, regarding the stamp duty payable on two documents.

( 2 ) ACCORDING to the statement of the case set-out by the Chief Controlling revenue Authority, the following are the brief facts of the case.

( 3 ) TWO identical documents dated 12th October, 1974 were executed by Smt. Maddula Prameela, who is the second wife of Sri Maddula Pandurangarao of machilipatnam as guardian of her two minor sons Jaya Veera Venkata Durga prakash and Girish Kumar the petitioners herein, in favour of their father maddula Panduranga Rao. The recitals of the documents are that Maddula panduranga Rao had four daughters through his first wife and in order to see that no disputes arise in future, the sons have received cash of Rs. 75,000/-, 990 grams of gold ornaments and 7000 grams of silver articles total value of rs. 1,25,000/- and relinquished their shares in the joint family moveable and immovable properties. They were executed on stamp papers of Rs. 30/- each as release deeds. When the documents were present