VEERASWAMI, C. J. :- This is a reference under the Stamp Act, the question being whether a document styled as partition and release dated 15th June, 1959, should be termed as a conveyance, which should attract duty under Art. 23 in the schedule to the Stamp Act. By a deed dated 17th January, 1957, the respondent's mother to whom the property belonged absolutely settled a life interest in favour of the respondent and his minor son, reserving at the same time a similar interest in herself, and further providing that after her death and of her son, the remainder should vest absolutely in the respondent's son and his brothers. The document dated 15th June, 1959, which followed an arbitration relating to the family properties of the respondent, his father and his son and to which the respondent's mother was party, purported to divide the family properties in accordance with the terms of the award. The document also dealt with the property that was the subject-matter of the earlier document. The operative part of it stated that the mother gave up her life interest in the property in favour of her son and grandson and instead it was agreed that she should be paid a sum of Rs. 100