This is a petition for the issue of a writ of mandamus under Article 226 of the Constitution, directing the Revenue Board, Madras, the Chief Controlling Authority, to refer the case to the High Court under section 57 (1) of the Indian Stamp Act (which will for the sake of convenience be referred to as the Act).

The petitioner, Saradambal Ammal, and two others, namely, Nooruddin Sahib and Natesa Gramani, entered into a tripartite arrangement on 16th February, 1956, under which the properties which I shall refer as A, B and C were exchanged inter se so that Saradambal got C properties, Nooruddin Sahib A properties and Natesa Gramani B properties. The document, which is styled as exchange, was stamped as two exchanges under Article 26 of the Indian Stamp Act. It was presented for registration to the Sub-Registrar of Saidapet. That Officer received the document, but, as he felt a doubt about the sufficiency of the stamp, he referred the matter to the Registrar of Assurances, Madras, who was the Collector, within the meaning of the Act. The Registrar of Assurances was of the opinion that the document should be construed as three conveyances, that an additional duty of Rs. 42 toge