H. N. SETH, J.:-Board of Revenue has made this reference under Sec.57(1) of the Stamp Act. Originally following two questions were referred by the Board for the opinion of this Court:-

(1) Whether the document as a whole is a security cum indemnity bond falling under Articles 34 and 57 Schedule I-B of the U.P. Stamp Amendment Act. 1958 and is liable to duty of Rs.18 only as contended by the Mills, or

(2) Whether the document executed by Sri. Gangadhar Adukiya constituted a bond for Rs.10,80,260/- chargeable with duty of Rs.16,057.50 under Article 15 Schedule I-B of the U.P. Stamp (Amendment Act, 1958) and the document executed by Sarvasri Kunj and executed by Sarvasri Kunj Behari Lal and others amounts to security bond chargeable with a separate duty of Rs.18 under Article 57 of Schedule I-B.

Subsequently, by its order dated May 22, 1970 this Court required the Board of Revenue to make such additions or alterations in the statement of the case prepared by it as were necessary for the purpose of deciding the question whether the document executed by Gangadhar Adukiya was in the nature of indemnity bond falling under Article 34 Schedule I-B of the U.P. Stamp Amendment Act, 1958