(This writ appeal is preferred against the order dated 11.3.1999 in W.P.No.16405 of 1990.)

V. Ramasubramanian, J.

The appellants herein are aggrieved by an order of the District Registrar, Ootacamund, confirmed by the Inspector General of Registration and affirmed by the learned Judge in W.P.No.16405 of 1990, holding an Indenture dated 24.4.1987 as a deed of conveyance chargeable to stamp duty as a conveyance under Article 23 of Schedule I and not as a deed of release chargeable to stamp duty under Article 55 of Schedule I of the Indian Stamp Act.

2. The brief facts leading to the above appeal are as follows:-

a) By a deed of conveyance dated 26.4.1985 registered as document No.997 of 1985, in the Office of the Registrar of Nilgiris at Ootacamund, one B.Shivasubramani describing himself as the Manager and Kartha of a Hindu Joint Family, conveyed ¼ undivided share in the lands of the extent of about 22.46-5/16 acres together with the buildings thereon, in Ootacamund, Nilgiris District, to and in favour of the appellants herein.

b) By a subsequent Indenture dated 24.4.1987, the same B.Shivasubramani describing himself as the Manager and Kartha of the Hindu Joint Family, releas