MOSST MANGO DEVI Vs. MUNESHWAR PRASAD

JUDGEMENT

(1.) The question is whether a simple memorandum of partition is chargeable with the stamp duty and should therefore be impounded in accordance with Section 33 of the Indian Stamp Act. 1899.

(2.) The plaintiff-petitioners filed the memorandum of partition dt. 8-11-1936 before the court below in the present suit. The same has been impounded and sent to the Collector for action under Section 40 of the Indian Stamp Act, 1899 (hereinafter referred to as the Act).

(3.) This memorandum of partition according to the evidence of P. W. 9. Ved Narain who was one of the witnesses was prepared four days after the partition between the parties. It is contended that this memorandum contained only a list of properties allotted to each of the parties and is not an instrument of partition. It is further stated by the learned counsel for the petitioners that the document was filed in the suit not for proving partition but for comparing the signature of one Sheo Narain Mahto on this memorandum of partition with his signature on a Iadavi deed.