9. I am unpersuaded and do not agree with the view espoused by R.K. Gauba, J. Dr. Chiranji Lal (quoted supra) clearly states that an “instrument” – defined by Section 2 (14) includes ― every document by which any right or liability is, or purported to be created, transferred, limited, extended, extinguished or recorded‖; the Supreme Court ruled that Section 2 (15), which defines an instrument of partition ―includes also a final order for effecting a partition passed by any revenue authority or any Civil Court and an award by an arbitrator directing partition.‖ This clear statement of law by the Supreme Court, forestalls any further debate as to whether documents that are involuntary or nonconsequential and based on judicial determinations are indeed instruments of partition. Furthermore, the later discussion in Chiranji Lal also clarifies that the executability of the decree is immediate. This necessarily means that when the final order to sell the property or properties is made, the decree becomes executable; the postponement of such event by inaction of the party does not result in the limitation being suspended as it were. Chiranji Lal also alludes to the inaction of the party in engrossing the stamp duty not resulting in extension of time. This reference, with respect, means that if the party entitled to seek sale, through execution, unduly delays in approaching the court, by delaying affixing the applicable stamp duty, she or he runs the risk of running afoul of the provisions of law relating to limitation. All these observations, in the opinion of the court, mean that the decision of the court, results in finality and the decree that follows, bears the characteristic of a final decree. Such decree has to be engrossed with stamp paper of the appropriate value. Further proceedings by way of execution for effectuating the sale, are to be initiated by the party which seeks sale and division of the proceeds, in ultimate satisfaction of the decree. 10. For the above reasons, I concur with the views of Justice Valmiki. J. Mehta and do not agree with the views and opinion of Justice R.K. Gauba.