https://www.taxtmi.com/caselaws?id=7830 A joint family partition may be effected orally irrespective of property value. Where the partition has already been completed by oral agreement, a later memorandum that merely records the earlier partition does not create a new jural relationship and is only evidence of the past transaction. Such a memorandum is not an instrument effecting partition and is therefore not compulsorily registrable. The referred question was answered in the negative. en-us Mon, 16 Feb 1970 00:00:00 +0530 Thu, 19 Mar 2009 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7830 A joint family partition may be effected orally irrespective of property value. Where the partition has already been completed by oral agreement, a later memorandum that merely records the earlier partition does not create a new jural relationship and is only evidence of the past transaction. Such a memorandum is not an instrument effecting partition and is therefore not compulsorily registrable. The referred question was answered in the negative. Case-Laws Income Tax Mon, 16 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7830