This is a reference under section 57 of the Indian Stamp Act in respect of a document which was the subject-matter of an earlier reference to this Court (Referred Case No. 23 of 1957). The question then referred for decision was whether the document was to be classified as a lease or a mortgage with possession. This Court was of the opinion that the document was not a mortgage with possession, but a lease, and that it also contained a separate agreement for subrogation. The learned Government Pleader then tried to raise the question as to the proper duty leviable on the document on the footing that it was a lease. We refused to answer that question then because that was not the subject-matter of the reference. Now, the Board of Revenue, as the Chief Controlling Revenue Authority, have made a reference of the question as to what is the stamp duty chargeable for the document.

The point for determination is whether the document would fall within Article 30 (c) of Schedule I-A of the Act, that is, the Stamp Act as amended in Madras. That provision is as follows:

“Where the lease is granted for a fine or premium or for money advanced in addition to rent reserved.”

The mat