JUDGMENT - N.J. PANDYA, Acg.C.J.:---The authorities under the Bombay Stamp Act, 1958, while dealing with fairly elaborate document which was titled as "Memorandum of Family Arrangement" which is running into 44 typewritten pages with 7 more pages devoted to execution part bearing names of the respective parties, this is further annexed by written portion, running into 2 more pages bearing thumb impressions and signatures, as the case may be, felt that it was a deed of partition. 2. The authorities were quite keen in the matter and took opinion of the Law and Judiciary Department of the State and of the Revenue Department. Initially, the State Government felt that the document is covered under Article 55 of the Stamp Act. But later on, it took a view that it was an instrument falling under Article 5(h) of the Act. The Revenue Department was of the opinion that it is a conveyance and, therefore, Article 25 will be attracted. There is one more view possible as recorded by the authorities that it is a Deed of Partition, and therefore, Article 46 may be attracted. 3. While making reference, therefore, referring to all these possibilities in Para 6, we have been asked to consider the same and on that basis we have heard the parties. On going through the document itself, the position is quite clear having considered pages 9 onwards that two brothers had started business somewhere in 1903, which later on prospered and expanded in various other businesses. Younger generation of each branch were grown up and that is how different family members acquired different interest in different business. As usually happens in such situation there was disagreement and discontent amongst family members and litigation started. 4. In view of the settlement arrived at, with the help of mediators, the entire dispute between the parties with regard to the businesses and other properties came to be settled and that is what has been recorded in the document. Reference may be made to pages 17 and 18, running pages 21 and 22, wherein reference is made to various businesses as also interest in the various businesses which the respective family members have or any dispute with other holders or partners of business. 5. Reference may be made to pages 17 and 18, running pages 21 and 22, wherein reference is made to various businesses as also interest in the various businesses which the respective family members have or any dispute with other holders or partners of business. 5. It will be seen from the division that has been agreed by and between the parties that respective share that has fallen to respective member in each of these businesses, has been taken into consideration for the purpose of family unit of 100% and accordingly, dealt with for being distributed or divided amongst other family members which in turn will again be taken as original percentage or extent of share in the business and be acted upon accordingly. 6. That is why, there is Clause 29 of the document to the effect that the parties hereto shall sign and execute or caused to be signed and executed all such documents, deeds writings and or instruments as may be necessary for giving effect to and to implement this agreement. 7. That would be a consequence of acting upon of the settlement arrived at between the parties on account of mediation efforts put in by 3 mediators referred to para 17. 8. Once we note this, it is clear that this agreement is settlement of dispute by way of family arrangement. It is nothing but mere record of fact which has taken place between the parties with the efforts of mediators and settlement of disputes inter se. 9. In order to understand what family settlement is, obviously, it being more common in Hindu Law, authority thereunder is of the Supreme Court reported in (Kale v. Dy. Director of Consolidation)1 A.I.R. 1976 S.C. 807. Their Lordships of the Supreme Court after referring to various judgments have laid down proposition for family settlement in para 10 at page 813. After enumerating the same, later on indicated in the course of judgment incidents thereof. It is also recorded that if family arrangement is accepted efforts are to be made by Courts to uphold the same and for that purpose to put liberal interpretation. 10. In view of the aforesaid law laid down by the Supreme Court, the document in question clearly turns out to be a family arrangement with regard to what has been agreed to by and between the parties, as a result of efforts of the mediators. 10. In view of the aforesaid law laid down by the Supreme Court, the document in question clearly turns out to be a family arrangement with regard to what has been agreed to by and between the parties, as a result of efforts of the mediators. That being the position, it would not be a document of any other nature and, therefore, there is no question of other articles being attracted. 11. We may make it clear that we have proceeded on the footing of the agreement that might have been arrived as per Clause 29, if any duty is payable for the same has been paid or will be paid in accordance with law. So far as this reference is concerned, the same is answered in the negative. Reference negatived. -----