1. In this Civil Revision Petition the question to be decided is whether the documents marked as Exs. A and B, and described in the order of the learned Subordinate Judge, come within the definition of an instrument of partition, and if so, what is the correct stamp duty payable on them? Both these documents are styled as partition lists, one of them relating to the properties allotted to the share of Gurram Musal Naidu (defendant 1) and the other relating to the properties allotted to the share of Gurram Pedda Venkat-appa Naidu (the plaintiff). In order to determine the nature of these two lists put together, we have to pay attention to certain significant recitals contained in them. Ex. A begins with a sort of preamble as follows:

List (of bonds, etc.) which fell to the share of Gurram Musal Naidu in the matter of the determination of the shares of Gurram Musal Naidu, his first wifes son Pedda Venkatappa Naidu and Vengamma, wife of Ghenganna Naidu, in the bonds, documents, hand loans, etc., on a partition effected on 30th December 1908.

2. After giving the details of the several items of properties which fell to the share of Musal Naidu, it is stated that he has retained those