This is an application for the issue of a writ of mandamus or other appropriate writ for directing the Revenue Board of Madras to refer the case to the High Court under section 57 of Act II of 1899.

One China Brahmajee and another Pedda Brahmajee were brothers. The petitioner is the son of China Brahmajee. Parvateesam and Sriramamurthi are the sons of Pedda Brahmajee. There was a partition between the two branches. Lists were prepared and they were reduced to writing on 1st July, 1946. Sriramamurthi produced the lists before the Commercial Tax Officer, Vizagapatam, in connection with some enquiry there. The Commercial Tax Officer impounded the instrument under section 33 of the Indian Stamp Act and forwarded it to the Deputy Collector, Narasapatam, for collection of deficit stamp duty and penalty. The Revenue Divisional Officer held that the document was a partition deed and, therefore, required to be stamped as a partition deed. He directed Sriramamurthi to pay a sum of Rs. 4,590 made up of deficit stamp duty payable on the document and the penalty imposed thereon. Sriramamurthi filed a petition before the Revenue Divisional Officer on 23rd December, 1947, questioning the co