K. VEERASWAMI, C. J. :- This is a reference under Section 57 of the Stamp Act, the question being whether in the circumstances and facts of the case, the document dated February 16, 1968, executed by one Mumtaz Begum in favour of her husband styled as a release deed should be stamped as a conveyance under the Stamp Act.

2. When a question arises under which Article a document should be chargeable, the first thing to be looked into is the document itself in order to determine the character thereof. The deeds covering the properties were in the name of the wife. But the wife admitted in the recitals that the entire consideration for the sale in her favour proceeded from her husband, and that she was only a name-lender. Also, it is significant that there is a recital that the documents were with the husband. On a question whether a given transaction is a benami transaction, which is familiar in our country, usually the tests applied are source of purchase money, custody of title deeds, possession and payment of kists. In the instant case, the consideration, as admitted by the wife, has proceeded from the husband. Section 82 of the Indian Trusts Act says that where property is