Section 184 in Andhra Pradesh Civil Rules of Practice and Circular Orders, 1980
184. Distribution of assets where they exceed the liabilities:
(1)If the assets exceed the debts and liabilities of the firm, and if the parties agree to retain the assets in their hands respectively, on account of their respective shares in the firm, the order in Rule 183 mentioned may also provide for the payment of any balance which may be due by the firm to any of the parties, after debiting them with the estimated value of the assets in their hands. The order may be in Form No. 42, or if Commissioner has been appointed to take the accounts or a Receiver has been appointed, in Form No. 43. If the parties apply for the distribution of the assets in any other manner, the order may direct the realization of sufficient assets to discharge the debts and liabilities of the firm, and to provide for equality of partition, as in Form No. 44. At the adjourned hearing the Court may, if the terms of the said order have been complied with; pass final decree in Form No. 45, 46 or 47 according to the circumstances of the case.(2)A final decree effecting a partition of partnership assets shall be engrossed on non-judicial stamp paper of the same value as that required for an instrument of partition.
