Section 145(2) in The Chhattisgarh Registration Rules, 1939
(2)[ In the case of an instrument of partition the market value of the separated share or shares on the basis of which stamp duty has been paid may be taken as the market value for the purpose of determining the registration fee.] [Substituted by Notification No. 6646-6262-V-SR, dated 10-12-1975.]