( 1 ) THIS is a reference under Section 57 ( 1) of the Indian Stamp Act, 1899 (hereinafter to be called the Act) made by the Chief Controlling Revenue Authority, Delhi.

( 2 ) A partition deed was executed between Shri O. N. Talwar, petitioner. on his own behalf and as natural guardian of his minor sons, Shri Ra\i Talwar and Shri Ranjiv Talwar of the first part and Shrimati Kanta Talwar wife of Shri O. N. Talwar of the second part on 26. 7. 1966. With this partition deed was attached a schedule to form part of the deed in which total assets were shown as Rs. 7,68. 239-64. The amount of respective liabilities to he discharged by the erstwhile members of the family were shown as Rs. 4,07,115-09 leaving a net divisible asset of Rs. 3,61,124-55. The same was divided amongst the lour members in equal shares of Rs. 90,281-14. In the body of the deed it was stated that whereas it was obligatory on the Hindu Undivided Family to make adequate provision for maintenance, education and p the celebration of the wedding of Kumari Rita Talwar before partition was effected and further whereas it was also obligatory to make provision to discharge other liabilities and whereas a net