1. This is a reference under Sec. 57 Sub-section (1) of the Indian Stamp Act. The deed in question purports to be a deed of partition. The question which has been referred is whether it is a deed of gift as well and whether in consequence additional stamp duty under Article 33 of Schedule 1 to the Indian Stamp Act is payable.

2. The property covered by the deed formerly belonged to one Durga Prasad who died about 43 years ago leaving him surviving a widow Janak Dulari and a daughter Bachan Dcvi. The deed is a deed of partition executed by the five sons of Bachan Devi. The reason for making the reference is that Janak Dulari and Bachan Devi are attesting witnesses to the deed which contains the following passage among the recitations:

"Srimati Janak Dulari Kuar surrendered her limited interest she had in the property left by her husband in favour of Srimati Bachan Devi her daughter. Subsequently the said daughter having for sometime remained in possession and occupation of the property left by her father surrendered her rights in respect thereof in favour of us the executants, her sons, that is the grandsons of Babu Durga Prasad and put them into possession thereof."

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