https://www.taxtmi.com/caselaws?id=196139 An unstamped instrument chargeable with duty is inadmissible for any purpose under the Indian Stamp Act, including to prove collateral matters, and an objection on stamping is sufficient to exclude a partition memorandum even if registration is also in issue. Independent oral and circumstantial evidence may still establish partition, including separate possession, separate revenue payment, and separate income-tax returns. The discussion therefore states that partition can be proved without the excluded memorandum when the remaining evidence shows that the parties ceased to remain joint in status before the suit. en-us Mon, 17 Dec 1945 00:00:00 +0530 Mon, 20 Nov 2017 14:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196139 An unstamped instrument chargeable with duty is inadmissible for any purpose under the Indian Stamp Act, including to prove collateral matters, and an objection on stamping is sufficient to exclude a partition memorandum even if registration is also in issue. Independent oral and circumstantial evidence may still establish partition, including separate possession, separate revenue payment, and separate income-tax returns. The discussion therefore states that partition can be proved without the excluded memorandum when the remaining evidence shows that the parties ceased to remain joint in status before the suit. Case-Laws Indian Laws Mon, 17 Dec 1945 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196139