https://www.taxtmi.com/caselaws?id=290551 A dissolution deed that declared the parties' rights in immovable property purchased from partnership assets was treated as an instrument creating or declaring rights, not a mere record of past facts, and therefore required registration under the Registration Act, 1908. Because the document was unregistered, it was inadmissible in evidence under Section 49. Once excluded, the properties were to be treated as partnership assets, and the partition claim was held to be time-barred. en-us Tue, 14 Mar 1939 00:00:00 +0530 Thu, 08 Oct 2020 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290551 A dissolution deed that declared the parties' rights in immovable property purchased from partnership assets was treated as an instrument creating or declaring rights, not a mere record of past facts, and therefore required registration under the Registration Act, 1908. Because the document was unregistered, it was inadmissible in evidence under Section 49. Once excluded, the properties were to be treated as partnership assets, and the partition claim was held to be time-barred. Case-Laws Indian Laws Tue, 14 Mar 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290551