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9. In 1981, the State Legislature passed the Indian Stamp (Tamilnadu Amendment) Act, 1981 (Tamilnadu Act No. 42 of 1981), drawing for the first time, a distinction between genuine releases and releases of benami rights. Under the said amendment, Article 55 dealing with 'Releases', was divided into 2 Parts, namely 55 A and 55 B. Under Article 55A, an instrument of release was made chargeable to duty as a bottomry bond, namely @ 3% on the amount or value set forth in the document. Under Article 55B, an instrument of release of benami right in favour of a real owner was made chargeable to duty @ 13% or 12% on the market value of the property depending upon its location. Thus the Amendment Act of 1981, drew a distinction for the first time between genuine releases and releases of benami rights and made the former chargeable to a concessional rate of duty at 3% on the value declared in the instrument and made the later chargeable to a higher duty @ 13% or 12% as the case may be, on the market value of the property. Thus, in effect, the releases of benami rights alone were sought to be differentiated from other releases and these releases of benami rights were placed on par with deeds of conveyance, under the said amendment of the year 1981. In other words, for the first time in the legislative history, a release of a benami right alone was sought to be equated to a conveyance under the State Amendment of the year 1981, and the other types of releases were left scot free.