https://www.taxtmi.com/caselaws?id=301834 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. en-us Fri, 13 May 2005 00:00:00 +0530 Fri, 29 Aug 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301834 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. Case-Laws Indian Laws Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301834