Limitation for partition decree execution runs from the decree date, not from later stamp-paper engrossment.

For a final decree in a partition suit, limitation under Article 136 of the Limitation Act runs from the date of the decree itself, because engrossment on stamp paper is only a ministerial step and does not postpone enforceability. The Indian Stamp Act, 1899 is a fiscal statute; it permits curing deficient stamping through impounding and payment of duty and penalty, but it does not suspend substantive rights or defer the start of limitation for execution. Accordingly, delay in furnishing stamp paper cannot extend the twelve-year period for execution, and the execution application was barred by limitation.

---

---

Issues: (i) Whether, for execution of a final decree in a partition suit, limitation under Article 136 of the Limitation Act, 1963 commences from the date of the decree or from the date on which the decree is engrossed on stamp paper. (ii) Whether the Indian Stamp Act, 1899 postpones the enforceability of such a decree until stamp papers are furnished and the decree is engrossed thereon.

Issue (i): Whether, for execution of a final decree in a partition suit, limitation under Article 136 of the Limitation Act, 1963 commences from the date of the decree or from the date on which the decree is engrossed on stamp paper.

Analysis: Article 136 fixes a twelve-year period from the date when the decree becomes enforceable. A partition decree is legally effective from the date it is passed, and engrossment on stamp paper is only a subsequent ministerial step. Earlier observations suggesting otherwise were treated as obiter, while the controlling principle was that a decree does not wait for engrossment to become enforceable. The act of furnishing stamp paper lies within the control of the decree-holder and cannot determine the start of limitation.

Conclusion: Limitation begins from the date of the partition decree and not from the date of its engrossment on stamp paper.

Issue (ii): Whether the Indian Stamp Act, 1899 postpones the enforceability of such a decree until stamp papers are furnished and the decree is engrossed thereon.

Analysis: The Stamp Act is a fiscal statute meant to secure revenue, not to suspend substantive rights or defeat limitation. Its scheme permits impounding of insufficiently stamped instruments and their admission or use after proper duty and penalty are paid. A partition decree may be acted upon once duly stamped, but the absence of stamp paper does not suspend enforceability or stop time from running under Article 136. The engrossment of the decree relates back to the date of the decree.

Conclusion: The Indian Stamp Act does not suspend enforceability or defer the start of limitation for execution of a partition decree.

Final Conclusion: The execution application was barred by limitation, and the decree-holder could not postpone the statutory period by delaying engrossment of the decree on stamp paper.

Ratio Decidendi: For a final decree in a partition suit, the period under Article 136 of the Limitation Act, 1963 runs from the date of the decree itself because engrossment on stamp paper is only a ministerial act that does not suspend enforceability or limitation.

---