E SAMY Vs. E MUTHAIH

JUDGEMENT

(1.) THE petitioner who is the plaintiff in O.S.No.10 of 2000 has come forward with this revision under Article 227 of the Constitution of India, challenging the order dated 22.11.2004 made in a memo filed by the petitioner.

(2.) THE above suit in O.S.No.10 of 2000 was filed by the petitioner/plaintiff for partition. THE respondents are the defendants. On trial, preliminary decree was passed and then a final decree was also passed. Later, the Court has directed the petitioner to pay necessary stamp duty for drafting final decree. At that stage, the petitioner filed a memo of calculation regarding stamp duty to be paid by him. In the said memo, the petitioner has calculated the stamp duty on the basis of the market value as required under proviso (b) to Article 45 of Schedule I of the Indian Stamp Act, 1899. But the learned Subordinate Judge has rejected the memo with an observation that the petitioner should pay stamp duty for the actual market value of his share of the property. Challenging the said order passed on the memo, the petitioner has come forward with this revision petition.

(3.) A plain reading of this provision would make it clear that final decree passed by a Civil Court is an instrument of partition for the purpose of this Act.