( 1 ) THE Commissioner of Survey, Settlements and Land Records, Hyderabad in his capacity as Chief Controlling Authority made this reference under S. 57 (1), Stamp Act, 11 of 1899. The reference is in the following terms. Whether the document in question styled as lease-cum-sale agreement is chargeable with stamp duty under Art. 31 (a) (iv) and Art. 31 (c) of Sch. 1-A, Stamp Act, or the document has to be classified as an agreement chargeable with stamp duty of Rs. 5/- as contended by the petitioner.

( 2 ) THE facts leading to the reference are simple. The document D/-27-7-1974 was executed by the petitioner in connection with the allotment of a house by the Andhra Pradesh Housing Board under hire purchase system. During the course of the audit of the office of the Andhra Pradesh Housing Board, the document in question was noticed and the same was reported to the Inspector General and the said Officer in his order D/-22-10-1979 treating the document as one chargeable with stamp duty under Arts. 31 (a) (iv) and 31 (c) of Schedule 1-A, Stamp Act, 2 of 1899, directed that the deficit stamp duty of Rs. 495/- and a penalty of Rs. 50/- shall be paid. Against the said order the revision p

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