(KILARU) GANGAIYA Vs. (KILARU) CHINA LINGAIYA

JUDGEMENT

(1.) THE partition list is not an instrument of partition within the meaning of Section 2(15), Stamp Act, because it did not itself effect any division as the agreement for a subsequent stamped and registered instrument shows, but was an agreement for effecting a future partition on the terms agreed. THE document is liable to stamp duty and penalty as an agreement under Art. 4, Schedule 1 (a), Madras Act 6 of 1922. THE order of the District Munsif is varied accordingly. No costs.