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Judgment
Unamended Sl.No. 42(a) of the Stamp Act,Amended Sl.No. 42(a) of the Stamp Act,,
Partition â€" Instrument of
(as defined by section 2(k)
(i) Where the partition is among
all or some of the family members","[One rupee for every rupees 100
or part thereof of the fair value of
the separated share or shares of
land and the value of other
properties in such separated
share or shares set forth in the
instrument or of the value of all
the properties of the separated
share or shares as set forth in the
instrument, whichever is higher,
subject to a maximum of rupees
1000]","42. Partition â€" Instrument
of (as defined by section 2(k)
 (i) Where the partition is
among all or any of the
members of the family and
legal heirs of the deceased
family member, if any","[Fifteen rupee for every rupees 10,000 or
part thereof of the fair value of the
separated share or shares of land and
the value of other properties in such
separated share or shares set forth in the
instrument or of the value of all the
properties of the separated share or
shares as set forth in the instrument,
whichever is higher, subject to a
minimum of rupees 1000].
(ii) in any other case
[Explanation â€" Family means
father, mother, grandfather,
grandmother, husband, wife, son,
daughter, grandchildren, brother,
sister and legal heirs of the
deceased children, if any, as the
case may be.]","[Six rupees for every rupees 100
or part thereof of the amount of
the value or fair value of the
separated share or shares of the
property, whichever is higher]",(b)in any other case,"[Six rupees for every rupees 100 or part
thereof of the amount of the value or fair
value of the separated share or shares of
the property, whichever is higher]
