SRINIVASAN


After notice of motion, this appeal comes up for admission today. Heard the counsel for both parties. Appeal admitted. By consent of parties the appeal is taken up for final hearing and disposed of today.


2. This appeal arises out of a writ petition filed by two erstwhile partners to whom immovable properties were allotted in the dissolution of the firm evidenced b a deed of dissolution dated 28-3-1983. The were out partners in the firm. The appellants were allotted the immovable properties in the deed of dissolution. The other two partners executed a release deed on 21-1-1984 in favour of the appellants. The said deed was stamped as a release deed. The District Registrar, Dindigul, demanded stamp on the footing hat it is a deed of conveyance and on revision the Chief Controlling Revenue Authority confirmed the same. The approached this Court under Art.226 of the Constitution of India by filing a writ petition to quash the same. The said writ petition was dismissed by the learned single Judge, who took the view that the release deed the was not one among co-owners because at the time of the execution of the release deed the releasors were not co-owners with the releasees. In his view the deed, though styled as a release deed was only a document of conveyance as held by the authorities. Hence the appeal.


3. We have perused the deed solution as well as the release deed. We find that the immovable properties have been allotted in the deed of dissolution to the appellants. The deed of release is only a sort of acknowledgment of the title of the appellants to the immovable properties which as conferred on them by the deed of dissolution. It cannot b an stretch of imagination be treated as a convey is of he properties because the releasors had no right to the properties at the time of the release. In that view, the document cannot be treated as a conveyance and stamp cannot be demanded on that basis. The view taken by the Chief Controlling Revenue Authority and District Registrar that the document in question is a document of conveyance is act correct. Hence, we accept the contention of the appellants

that the document is a release deed. 4. Accordingly, the appeal is allowed, the order of the learned Judge is set aside and the writ petition for quashing the orders impugned is also allowed. There will be no order as to costs.