SATISH CHANDRA, J. :- The Board of Revenue has submitted this statement of the case and has referred the following questions to this Court under Section 57, Stamp Act :-

"1. Whether the document under reference is a deed of dissolution of partnership cum instrument of partition under Article 45, Schedule I-B of the U. P. Stamp (Amendment) Act, 1962 read with Section 6 of the same Act?

2. If so, whether liabilities which do not constitute a charge against the properties to be partitioned are required to be deducted from the value of the assets allotted to each co-owner?

3. If answer to the above question be in the affirmative, then it may also kindly be indicated as to what is the value of the two shares in this case for the purpose of calculating duty under Article 45 aforesaid?

4. In case the document is not an instrument of partition, is it merely a deed of dissolution of partnership and is chargeable under. Article 46-B, Schedule I-B of the U. P. Stamp (Amendment) Act, 1962 with a fixed duty of Rs. 22.50?

5. If the deed is not covered by any of the categories aforesaid, what is the correct nature of the document and what amount of stamp duty is charger able in respect thereo