Partition decree enforceability depends on engrossment on stamp papers; limitation for execution begins only then.

A final partition decree is treated as enforceable for Article 136 of the Limitation Act, 1963 only when it is engrossed on the requisite stamp papers, because an unstamped partition decree cannot be acted upon under the Stamp Act. Rule 6A of Order 20 CPC does not make such a decree executable before that engrossment, since it cannot override mandatory stamping requirements. Where Supreme Court decisions of equal strength conflict irreconcilably, a High Court may follow the ruling it considers better in law after attempting reconciliation. On that basis, execution was treated as within time.

---

---

Issues: (i) Whether a final decree for partition becomes enforceable for the purpose of Article 136 of the Limitation Act, 1963 only after it is engrossed on the requisite stamp papers. (ii) Whether Rule 6A of Order 20 of the Code of Civil Procedure, 1908 makes such a decree executable before it is formally drawn up on stamp papers. (iii) How a High Court should proceed when faced with conflicting decisions of the Supreme Court rendered by Benches of equal strength.

Issue (i): Whether a final decree for partition becomes enforceable for the purpose of Article 136 of the Limitation Act, 1963 only after it is engrossed on the requisite stamp papers.

Analysis: Article 136 fixes limitation from the time when the decree becomes enforceable. A decree for partition is an instrument of partition within Section 2(15) of the Stamp Act, 1899 and, under Section 35 of that Act, cannot be acted upon unless duly stamped. Such a decree therefore does not acquire legal enforceability merely on pronouncement; its enforceability arises only after engrossment on the requisite stamp papers. The wording of Article 136, unlike Article 182 of the Limitation Act, 1908, supports this conclusion.

Conclusion: A final decree for partition does not become enforceable under Article 136 of the Limitation Act, 1963 until it is engrossed on the requisite stamp papers.

Issue (ii): Whether Rule 6A of Order 20 of the Code of Civil Procedure, 1908 makes such a decree executable before it is formally drawn up on stamp papers.

Analysis: Rule 6A was enacted to prevent delay in preparation of formal decrees from obstructing execution, and it deems the last paragraph of the judgment to be the decree only where a formal decree could otherwise come into existence. That provision cannot override the Stamp Act where, as in a partition decree, no legally operative decree can exist until the necessary stamps are furnished and the decree is engrossed thereon. The rule therefore does not equate an unengrossed partition decree with an executable decree.

Conclusion: Rule 6A of Order 20 of the Code of Civil Procedure, 1908 does not make a partition decree executable before engrossment on stamp papers.

Issue (iii): How a High Court should proceed when faced with conflicting decisions of the Supreme Court rendered by Benches of equal strength.

Analysis: The judgment considers two competing approaches: one treating the later co-equal decision as binding, and another permitting preference for the decision that appears better in law. The judgment accepts the latter approach, noting that co-ordinate decisions may be reconciled if possible, but if irreconcilable the Court may follow the one it considers more correct in law. Applying that approach, the later and more apposite Supreme Court ruling on enforceability of a decree contingent on compliance with legal prerequisites was preferred.

Conclusion: Where co-equal Supreme Court decisions conflict irreconcilably, the High Court may follow the decision it considers better in law.

Final Conclusion: The execution was held to be within time because limitation under Article 136 had not begun to run until the partition decree was engrossed on stamp papers, and the revisional court directed execution to proceed.

Ratio Decidendi: For the purpose of Article 136 of the Limitation Act, 1963, a decree that cannot lawfully be acted upon until compliance with mandatory stamping requirements becomes enforceable only when those requirements are satisfied, and limitation for execution begins only from that date.

---