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Supreme Court Of India

(From : 2001 aihc 1038 (Delhi))

Hon'ble Judge(s): R. C. Lahoti, Y. K. Sabharwal, G. P. Mathur , JJJ

Limitation Act (36 of 1963) , Art.136— Decree in suit for partition - Execution - Period of limitation - Commencement of - Not contingent upon engrossment of decree on stamp paper - Engrossment of decree on stamp paper relate back to date of decree - Thus period of limitation for its execution commences from date of decree. 2001 AIHC 1038 (Delhi) Reversed. A decree in a suit for partition declares the rights of the parties in the immovable properties and divides the shares by metes and bounds. Since a decree in a suit for partition creates rights and liabilities of the parties with respect to the immovable properties, it is considered as an instrument liable for the payment of stamp duty under the Indian Stamp Act. The object of the Stamp Act being securing the revenue for the State, the scheme of the Stamp Act provides that a decree of partition not duly stamped can be impounded and once the requisite stamp duty along with penalty, if any, is paid the decree can be acted upon. The engrossment of the final decree in a suit for partition would relate back to the date of the decree. The beginning of the period of limitation for executing such a decree cannot be made to depend upon date of the engrossment of such a decree on the stamp paper. The date of furnishing of stamp paper is an uncertain act, within the domain, purview and control of a par....