MANOHAR DAS Vs. BOARD OF REVENUE U P

JUDGEMENT

(1.) THE Board parties -have settled among themselves of Revenue has submitted this state- the assets and liabilities. They have ment of the case and has referred the divided the same into two lots. Lot 'A' following questions to this Court under is aiiotted to Manohar'Das Gupta while Section 57, Stamp Act:-

(2.) THE document in question is dated 30th October, 1967. It is head ed as a deed of dissolution between Manohar Das Gupta and Gopal Das Gupta. It states that the parties were carrying on business in partnership under the name and style of M/s. Ram Das Monohardas, a registered firm. The two partners have decided to dissolve the firm and to divide the assets and liabilities thereof. The partnership stands dissolved from the date of the document. After taking into account the assets and liabilities of the firm, the parties have settled among themselves the assets and liabilities. They have divided the same into two lots. Lot 'A1 is allotted to Manohar 'Das Gupta while Lot 'B' is allotted to Gopal Das Gupta.

(3.) THE details of the two lots are as follows: