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Judgment
4 paragraphs · 83 words
Pandalai, J.—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.
