TaxTMI 
TaxTMI 
2007 (4) TMI 785
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....ituted smaller HUFs. Details of the properties owned by the said HUFs are mentioned in the annexure to the suit. 2. The appellant and the respondents herein filed is No. 2592/2001 under Order XXIII, Rule 3 of the Code of Civil Procedure, 1908 (hereinafter referred to as the Code, for short) for compromise. Paragraphs 2, 3 and the prayer clause in the application are relevant and are reproduced below: 2. That the parties are in relation to each other. The plaintiffs are children of the defendants no. 2 to 5 and Nos.7 to 10, and the defendants No. 2 to 5 are the sons of the defendants No. 1 and 6. The parties are constituents of various bigger and smaller HUFs, viz S.P. Jain (HUF) and others. 3. That during the pendency of the present pr....
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.... stamp duty @ 1% under Article 45 of the Stamp Act is paid. Office note dated 4th May, 2002 to this affect was prepared. 5. The appellant filed an application being I.A. No. 13902/2006, which was dismissed vide the impugned Order dated 13th December, 2006 passed by the learned Single Judge. Learned Single Judge in the impugned Order has held that no family arrangement much less oral family agreement of partition was alleged and Therefore the parties must comply with the office note of the Registry and only on payment of stamp duty the parties will be entitled to the decree-sheet. 6. A Partition Deed is an instrument of partition and has been defined in Section 2(15) of the Stamp Act. The said investment is chargeable to duty as per Schedu....
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....ies for the first time. As the memorandum only records oral partition which has already taken place but does not in praesenti create any right, it cannot be treated as an instrument creating partition. [ Refer, Tek Bahadur Bhujil v. Debi Singh Bhujil and Ors. reported in AIR1966SC292 ), Bakhtawar Singh v. Gurdev Singh reported in : (1996)9SCC370 , Kale v. Dy. Director of Consolidation reported in [1976]3SCR202 , Roshan Singh v. Zile Singh reported in AIR 1988 SC 881 and Bachan Singh v. Kartar Singh and Ors. reported in JT2001(10)SC64 .] 9. In view of the legal position explained above, it follows that a decree of partition is an instrument of partition and Therefore is required to be stamped under Schedule 1 of Article 45 r/w Section 2(15)....