VEERASWAMI, C. J. :- This is a reference under S. 57 of the Indian Stamp Act, 1899, the question being:

"Whether the cost of the repairs, additions and improvements to be effected on the premises by the lessees would fall 'within premium or for money advanced' in addition to rent received."

One Abdul Jameel, the first respondent, who is the owner of premises No. 22 Errabalu Chetty St., G. T. Madras, entered into an agreement of lease with the second respondent in respect of a major portion of the premises on a monthly Tent of Rs. 5000. The lease is dated 22-6-1964 and was, in the first instance, for a period of 20 years with an option to renew it for a further period of 7 years. Clauses 7 and 8, which in effect give rise to this reference read :

"Cl. 7: The lessee shall effect the repairs and make additions and improvements at their own cost, at a cost not less than Rs. two lakhs, such improvements and additions shall also include construction of a building in the vacant plot of land in front of the main building including electric installations and the lessor shall sign all applications which are necessary to be made to the Corporation of Madras for effecting the said repai