Ex.P1 is a document which requires registration and without registration, the said document cannot be looked into. The trial Court while appreciating Ex.P1 which is a memorandum of partition arrived at a conclusion that for the first time, the rights are not been divided under the partition deed, it was recording of prior partition which was incorporated under the deed in Ex.P1 and arrived at a conclusion that the registration of Ex.P1 was not necessary. The law is well settled that while an instrument of partition which operates or is intended to operate as a declared volition constituting or legal relation to the property divided amongst the parties to it, requires registration under Section 17(1)(b) of the Act. However, a writing which merely recites that there has in time past been partition, is not declaration of will, but a mere statement of fact, and it does not require registration. The three Bench of the Apex Court in the case of Kale and