Madras High Court
(Kilaru) Gangaiya And Anr. vs (Kilaru) China Lingaiya on 27 April, 1931
Equivalent citations: AIR1933MAD162, 145IND. CAS.529, AIR 1933 MADRAS 162
JUDGMENT Pandalai, J.
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 Article 4, Schedule 1(a), Madras Act 6 of 1922. The order of the District Munsif is varied accordingly. No costs.