( 1 ) THE above case is posted before us for a decision on a reference made by the Chief Controlling Revenue Authority (Board of Revenue in this case) under Section 57 of the Stamp Act.

( 2 ) THE facts giving rise to the reference may be stated. One Velvet Ramakrishnaiah and another Pasumarthi Seetharama Sastry, both residents of Vijayawada, purchased certain house property jointly under a registered sale deed on 30-11-1965. Pasumarthi Seetharama Sastry purported to execute a deed of release on 5-12-1967 in favour of Valiveti Ramakrishnaiah. The consideration recited was Rs. 9475. 00 -. The document was presented for registration before the Sub-Registrar, Vijayawada, on 6-12-1967. A stamp duty of Rs. 22-50 was paid on the document on the footing that it was a release deed under the provisions of Article 46 (b) of Schedule 1-A of the Indian Stamp Act ( II of 1899 ) as applicable in Andhra Pradesh. The Sub-Registrar thought that the stamp duty paid was not sufficient, as the document in question was a conveyance and not a release. The matter was referred to the District Registrar at Machlipatnam. After notice to the parties and hearing their objections, the District R