SUBBA RAO, C.J. :- This is a reference by the Board of Revenue, Andhra, under S. 57 of the Indian Stamp Act. The following points are propounded for the decision of this Court :-

1. Whether the document in question is not an instrument of partition within the meaning of S. 2(15) of the Indian Stamp Act and is not, therefore, liable to stamp duty or penalty?

2. Whether P. Sriramamurthi, one of the co-sharers, being the person that produced the documents before the Commercial Tax Officer, he alone was the person who could be proceeded against for the realisation of the duty and penalty and that it was not right to order collection from all the three brothers in equal shares? and

3. Whether the Revenue Divisional Officer, having called upon Sriramamurthi to pay the stamp duty and penalty by order, dated 6-1-1947, was not justified in subsequently reviewing the same by means of his order, dated 13-7-1948 in which the applicant and the other two brothers were asked to pay the stamp duty and penalty in equal shares? The facts necessary to appreciate the questions may be briefly stated. Parvatheesam and Sriramamurthi, sons of Poosarla Peda Brahmaji gam, and Chinna Appala Narasimham,