BALASUBRAMANYAM, J. :-This is a reference made by the Board of Revenue, Madras, under S. 57 of the Indian Stamp Act, pursuant to a mandamus issued by this court in W. P. No. 2484 of 1971, reported in Manjunatha v. Board of Revenue, AIR 1973 Mad 343. The reference concerns an instrument bearing the date 29-4-1970, under which the respondent, Manjunatha Rai purported to release in favour of his wife a piece of land which stood in his name.

2. The statement of the case shows that before stamping the instrument the respondent took it to the Collector of Madras and sought his opinion as to the proper stamp duty payable thereon. The Collector went into the matter and, by his order dated 21-4-1970, considered the document to be a release deed, and determined the stamp duty payable at Rs. 22-50. On getting the Collector's opinion, the respondent stamped the instrument as a release deed with Rs. 22-50, and presented the document for registration before the Sub-Registrar of Assurances, Madras-1. The Sub-Registrar, however, impounded the document as insufficiently stamped in the view that it was a conveyance, and not a release as determined by the Collector. On further reference, the