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        1995 (3) TMI 502 - SC - Indian Laws

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        Limitation for partition decree execution starts only when the final decree is engrossed on stamped paper. In a partition suit, a preliminary decree only declares the shares and rights of the parties and does not by itself effect division by metes and bounds. ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Limitation for partition decree execution starts only when the final decree is engrossed on stamped paper.

                              In a partition suit, a preliminary decree only declares the shares and rights of the parties and does not by itself effect division by metes and bounds. Limitation for execution of the final decree begins only when the decree is actually drawn up and engrossed on the required stamped paper, because only then does it become a legally executable decree. A mere direction to prepare the final decree does not start limitation. The analysis also applies the principle that an unstamped instrument cannot be acted upon as an executable decree, and treats Article 182 of the Limitation Act, 1908 accordingly.




                              Issues: Whether limitation for an application to pass and execute a final decree in a partition suit begins from the date of the direction to draw the final decree or only from the date when the final decree is actually drawn up and engrossed on stamped paper.

                              Analysis: A preliminary decree in partition merely declares the shares and rights of the parties and does not itself effect division by metes and bounds. Under Order 20 Rule 18(2) of the Code of Civil Procedure, 1908, the court must complete the further inquiry and then pass a final decree. The Court held that a decree becomes executable only when the final decree is drawn up and duly engrossed on the requisite stamped paper, because until then the rights are not finally worked out in respect of all the properties and parties. The Limitation Act, 1908 was applied, and Article 182 was read to mean that limitation for execution begins only when there is an executable final decree, not when the court merely directs preparation of such decree. The Bombay Stamp Act, 1958 was also relied upon to hold that an unstamped instrument cannot be acted upon as an executable decree.

                              Conclusion: Limitation does not begin from the date of the direction to pass the final decree. It begins only when the final decree is actually drawn up and engrossed on stamped paper, and the contrary view was rejected.

                              Ratio Decidendi: In a partition suit, a preliminary decree is not executable; limitation for execution of the final decree commences only when the final decree is completed by engrossment on the required stamped paper and thereby becomes a legally executable decree.


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                              ActsIncome Tax
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