Section 178A in Rules Under the Land and Revenue Regulation
178A. [ Final order is Instrument of Partition chargeable with stamp duty. [(Inserted by C.S. No. 81 to the fifth edition of the Land Revenue Manual)]
- The final order sanctioning the partition an Instrument of Partition and is chargeable with stamp duty under Article 45, Schedule I to the Indian Stamp Act, 1899. The order shall be duly stamped before proclamation under section 116 of the Assam Land and Revenue Regulation issues.]Note. Under section 27 of the Indian Stamp Act the Instrument of Partition must contain all facts and circumstances affecting its chargeability. It is open to the officer sanctioning partition either to send the final partition papers to the proper officer for affixing impressed labels or to draw up the final partition on impressed stamp paper as may be convenient.
