Kuppuswami Aiyar, J.

1. The appellant and the respondent are brothers. They became divided and the partition was evidenced by certain documents. The partition was in 1933. In 1936 the plaintiff who was one of the brothers presented these documents to the Revenue authorities for ascertaining whether the documents should be stamped. Proceedings were accordingly taken under Section 41 of the Stamp Act. The Collector found that they had to be stamped and wanted action to be taken under Sections 33 and 40. He impounded the documents for collection to be made under Section 41. The duty payable and penalty were collected from the plaintiff. The plaintiff paid the amount and has now filed this suit against his brother claiming half the amount paid by him together with interest thereon as also half the expenses incurred by him as costs in the revenue proceedings. He also stated that there was an agreement between him and the defendant under which the defendant has agreed to pay half the amount.

2. Both the Courts held that under the agreement no amount was payable and the so called agreement was a list of the disputes to be settled between the two parties in future; and they also held