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In Re: Stamp References by the Board of Revenue - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtAllahabad
Decided On
Judge
Reported in(1914)ILR36All137
AppellantIn Re: Stamp References by the Board of Revenue
Excerpt:
act no. ii of 1809 (indian stamp act.) section 2, (15) and schedule i, article 45 (c) - stamp--partition--'final order for effecting a partition.' - knox, tudball and piggott, jj.1. after bearing the learned government advocate we agree with the board of revenue, which has made this reference, that the words 'final order' in section 2, clause (15) and article 45, clause (c) of schedule i of the stamp act, no. ii of 1899, refer to the final order of the lowest court of original jurisdiction empowered to give an order for effecting a partition at the time it is passed. let this be the answer to the reference made by the board of revenue.
Judgment:

Knox, Tudball and Piggott, JJ.

1. After bearing the learned Government Advocate we agree with the Board of Revenue, which has made this reference, that the words 'final order' in Section 2, Clause (15) and Article 45, Clause (c) of Schedule I of the Stamp Act, No. II of 1899, refer to the final order of the lowest court of original jurisdiction empowered to give an order for effecting a partition at the time it is passed. Let this be the answer to the reference made by the Board of Revenue.


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