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59. It is relevant to point out here, that the deviation made in the Explanation under section 6(5) is bound to create some confusion, as we shall explain here. Under Article 40 of Schedule-1A to the Indian Stamp Act, 1899 (as applicable to the State of A.P. by virtue of State Amendments), an instrument of partition, as defined in Section 2(15) of the Indian Stamp Act, 1899, requires to be stamped with the same stamp duty as a Bottomry Bond for the amount or the market value of the separated share. But what is important to note is, what is chargeable to stamp duty under Article 40 of Schedule-1A is only an instrument of partition and not partition by itself. The words instrument as well as instrument of partition are separately defined under Section 2(14) and 2(15) respectively.