B. J. DIVAN, D. A. DESAI, P. D. DESAI, J.

( 1 ) IN this case the Chief Controlling Revenue Authority has referred the following question to us for our opinion under sec. 54 (a) of the Bombay Stamp Act 1958 Under which Article of Bombay Stamp Act the instrument dated March 31 of 1960 is chargeable with stamp duty whether it is Article 46 as claimed by the Revenue or Article 47 as claimed by the respondents or any other article ?

( 2 ) THE facts leading to this reference are as follows: On March 23 1950 Chaturbhuj alias Bachubhai Tribhovandas and Chhotalal Tribhovandas who are the two respondents in this reference and one Thakar Tribhovandas Ramji entered into an agreement of part- nership for the purpose of starting and running a business of Motor Transport Motor spare parts etc. The firm was to carry on its business in the name and style of M/s Bachubhai Tribhovandas and Company near Savarkundla in Bhavnagar district of the State. The firm carried on its business upto March 18 1960 It was decided by all the partners to dissolve the firm on certain terms and conditions. After the dissolution two of the partners viz. Chhotalal Tribhovandas the second respondent herein and Thakkar Tribh

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