Varadachariar, J.

1. The nature of the document with reference to which this reference under Section 57 of the Stamp Act has been, made is briefly described as follows in paragraph 2 of the Boards reference. It is "an award by arbitrators and purports to direct a partition of two firms (A.L. Rm. of Nattanjan and A.L. Rm. of Kayan in Burma) between the five parties to the deed named therein. Of these five parties, Nos. 1 to 3 are undivided members of a family, No. 4 is their distant and separated coparcener and No. 5 is a stranger. The arbitrators after examining the parties orally and looking into the accounts have assigned by casting lots the A.L. Rm. firm at Nattanjan with all its assets and liabilities to the first group of parties Nos. 1 to 3 and the other firm at Kayan to the parties Nos. 4 and 5". The document was executed in Burma on a stamp paper of Rs. 5 as a deed of dissolution of partnership. The Collector of Ramnad was of opinion that the document should be stamped as an instrument of partition.

2. The Boards reference indicates the difficulty which the Board felt in agreeing with the Collectors view. In Section 2, Clause (15) of the Stamp Act, an instrument of pa