https://www.taxtmi.com/caselaws?id=280327 A document is not a partition deed or conveyance unless it records a division of co-owned property or an inter vivos transfer. Here, the recitals showed settlement of accounts arising from partnership dealings, joint ventures, reimbursements, dissolution of some businesses, and release-type adjustments, so it was neither a partition deed nor a conveyance. Because the instrument contained several separate transactions and adjustments, it comprised distinct matters chargeable under the Stamp Act on the footing of the relevant separate descriptions, with the higher duty applied where descriptions overlapped. en-us Fri, 07 Apr 1961 00:00:00 +0530 Wed, 01 May 2019 11:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280327 A document is not a partition deed or conveyance unless it records a division of co-owned property or an inter vivos transfer. Here, the recitals showed settlement of accounts arising from partnership dealings, joint ventures, reimbursements, dissolution of some businesses, and release-type adjustments, so it was neither a partition deed nor a conveyance. Because the instrument contained several separate transactions and adjustments, it comprised distinct matters chargeable under the Stamp Act on the footing of the relevant separate descriptions, with the higher duty applied where descriptions overlapped. Case-Laws Indian Laws Fri, 07 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280327