C.S.P. SINGH, J. :- The Board of Revenue as the Chief Revenue Controlling Authority has referred to the Court under Section 57 of the Stamp Act the following questions for answers :-

"(a) Whether the document under reference is a conveyance for Rs. 55,000/-and is chargeable with a duty of Rs. 2,475 under Article 23, Schedule I-B of the U. P. Stamp Act, 1962, and is also liable to an additional duty of Rs. 4.50 under Art. 5(c) read with Section 5 of the Stamp Act in respect of the two distinct agreements regarding the sale of Motor Cycle and Jeep car and exchange of certain property.

(b) Whether the document is a deed of dissolution of partnership and is sufficiently stamped with a duty of Rs. 22.50 under Article 48-B, Schedule I-B, ibid.

(c) Whether the document is a release of the value of Rs. 55,000 and is liable to a duty of Rs. 50 under Article 55, Schedule I-B, ibid.

(d) Whether the document is merely an agreement between the parties and is chargeable with a duty of Rs. 2.25 under Article 5(c), Schedule I-B, ibid.

(e) If the document is not covered by any of the alternatives aforesaid, what stamp duty is payable in respect thereof under the U. P. Stamp Act, 1962."

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