RAMAPRASADA RAO, J. :- The question involved in this reference made by the Chief Controlling Revenue Authority, Board of Revenue, Madras is as follows :-

"Whether in the circumstances and facts of the case, the document dated 2-7-1973 (Document No. 26 of 1973) of Sub Registrar Office, Kavandapadi, Erode executed by the respondent in favour of his father P.N. Appaji Gounder herein styled as a document of trust should be treated as a settlement deed as defined under Sec. 2 (24) of the Act attracting stamp duty under Art.58 of Schedule I of the Indian Stamp Act."

or in the alternative, we add, whether the deed under reference is chargeable under Art.64, Schedule I of the Indian Stamp Act.

2. It is common ground that the deed has been duly stamped under Art.64 of Schedule 1-B (sic.) (1 ?) of the Stamp Act. Before considering the question posed to us, it is necessary to understand the recitals in the deed. It is common ground that the respondent and his two brothers and their father partitioned the family properties pursuant to a compromise decree passed in O.S. No. 230 of 1970 on the file of the Court of the Subordinate Judge, Erode. It is the case of the respondent that subseque