ASHOK KUMAR ARORA Vs. OM PRAKASH

JUDGEMENT

(1.) (ORAL) This is a suit for partition. A preliminary decree was passed on 23.12.2010. By the same order, it was directed that the suit property be sold.

(2.) AS per Section 2(15) of the Indian Stamp Act, 1899, an instrument of partition includes a decree which is passed by a Court. Stamp duty is payable as per Article 45 of the Stamp Act, 1899 on an instrument of partition. Once there exists a preliminary decree declaring the shares and thereafter it is agreed that the properties have to be sold, at that stage, a final decree for partition has to be drawn up because Government Revenue has to be paid before further steps are taken for sale of the suit property.

(3.) IN view of the above, let a final decree be passed confirming the preliminary decree passed on 23.12.2010 and the shares of the parties as stated therein. It is ordered that the suit property will be sold. The proceedings for sale, if necessary, will take place in execution proceedings and where the net sale proceeds will be distributed between the parties. Since there are earlier orders of this Court with respect to the sale of the property, to the extent such earlier orders passed in the suit are required in execution proceedings they are preserved. Parties can take the benefit of such orders which have been passed including the order dated 23.12.2010.