( 1 ) THIS civil revision petition gives rise to a short question of law, whether a decision in writing by the arbitrators without a written reference, directing the allotment of a family business asset to one of the two brothers and in lieu of it, ordering the payment of a sum of Rs. 10,000. 00 to the other brother is an award within the meaning of Article 12 of the Indian Stamp Act.

( 2 ) IN order to appreciate the scope of the question it is necessary to state the material facts which lie in a short compass. The petitioner filed O. S. No. 22 of 1967 on the file of the Sub-Court, Kavali, now renumbered as O. S. No. 45/1971 Sub-Court, Kandukur , against the respondent , his elder brother , for the recovery of Rs. 10,828. 00 on the foot of a family arrangement evidenced by an unstamped and unregistered document dated 2/10/1965. When the document was filed into the Court, it was treated as an agreement and stamp duty as well as penalty were levied on that basis. But, however , in the course of the trial and when the document was sought to be marked and exhibited, the defendant took an objection that it is an award passed by arbitrators and, therefore, liable to stamp