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Issues: Whether Ex. A, embodying the terms of dissolution of the partnership and declaring the parties' rights in immovable properties, required registration and, if unregistered, was inadmissible in evidence.
Analysis: The writing recorded that the three persons who had constituted the partnership had equal rights in the immovable properties purchased out of partnership assets. It was not a mere recital of existing facts; it declared the rights of the parties from the date of dissolution and therefore fell within the class of instruments required to be registered under Section 17 of the Registration Act, 1908. As the document was not registered, Section 49 of the Registration Act, 1908 barred it from being received in evidence. Once Ex. A was excluded, the properties had to be treated as partnership assets, with the result that the suit for partition was out of time.
Conclusion: Ex. A required registration and, being unregistered, was inadmissible in evidence. The appellant succeeded.