1. In an action laid by a firm called Brothers Trading Syndicate, Thenhippalam, two documents were tendered in evidence on the plaintiff's side. The first document is a registered instrument dated 17 1967 whereby two partners retired from the firm after receiving Stated consideration presumably in settlement of all claims. The document specifically recites that the retiring partners are relinquishing all their rights over the assets of the firm in as much as the firm is continuing. The second document is dated 7 91968. That too is an arrangement whereby two other partners retired; and in form and content it is very similar to the earlier document. For both documents stamp duty was paid on the basis that they were agreements. On objection being raised by the defendants regarding the admissibility of the two documents in evidence on the ground that they are insufficiently stamped, the court below held that the instruments should be taxed as releases. The plaintiff firm "challenges the correctness of that order.

2. All sides are agreed that the liability to pay stamp duty is to be determined in accordance with the provisions of the Kerala Stamp Act, Act 17 of 1959 (for brev