VISWANATHA SASTRI, J.

This is a reference under Section 60 of the Indian Stamp Act by the learned District Munsif of Sattur raising two questions with reference to the stamp duty chargeable on two documents filed in his Court. These documents have been marked for the purposes of identification as A-2 and A-3. The facts that have led up to this reference are these. The Pudukottah Benefit Fund, Limited, a company carrying on chit fund business in as many as 114 branches scattered throughout the southern districts of this Province, got into financial difficulties and was ordered to be wound up by an order of this Court dated 12th January, 1948, in O.P. No. 190 of 1947, a petition filed by the creditors of the company. By its order dated 16th November, 1948, in O.P. No. 301 of 1948, this Court sanctioned a scheme of arrangement under Section 153-A of the Companies Act. The order of this Court provided that for the purpose of carrying out the said scheme the Official Liquidators of the Pudukottah Benefit Fund, Ltd., should transfer its assets and liabilities to another limited company the Central Finance Syndicate Limited, Erode, styled in the order as the transfer company. C