(A) Stamp Act (2 of 1899) , S.2(15)— Co-owners. The expression 'co-owners' is of wide connotation and includes all kinds of co-ownership such as joint tenancy in common etc., and is not confined in the strict sense of the term. To attract the clause it is not necessary that one should be a co-owner in the real sense. If the persons who divide the property purport to do it as co-owners the relevant provisions of law govern the case. Anno : AIR Com., St. Act, s. 2 (15), N. 2. (B) Stamp Act (2 of 1899) , S.2(15), S.6, Sch.I, Art.45— 'Agree to divide.' In deciding a case involving the question of the applicability or otherwise of the section the test is not whether originally the right of each of the parties was recognised to a part of the property but the basis upon which they settled to partition the Property. It is only by recognising the antecedent title of one another that the agreement to divide it in a particular mode is reached. It is not the language of document alone that will determine the issue. It is not what purports outwardly that matters but it is the real character of the document that should furnish the basis for the decision. A suit was brought by the daughter's daughter's daughters of the last male holder who wer....