Partition on 22.3.2005 (Annexure P1). After giving details of the property in paragraphs 1, 2, 3 and 4 it is stated that about three months ago the parties with mutual consent and with the help of relatives have orally divided the aforesaid four items of the property among themselves. Vijay Kumar had got property No.1, Parmod Kumar got property No.2, Vinod Kumar got property No.3 and Sudhir Kumar got property No.4. All the parties will be owners in possession of their respective items. The Memorandum had been executed to give a written shape to oral and mutual division/partition taken place between the parties. This was to be treated as a proof to be used at a relevant time. This Memorandum of Partition was presented for registration before the SubRegistrar, Narwana. The matter was referred by the SubRegistrar to the Collector for determining the stamp duty in terms of the provisions of the Indian Stamp Act, 1899 (hereinafter referred to as the 'Act'). Vide order dated 23.12.2009 (Annexure P2) the Collector released the said Wasika by treating it as Memorandum of Partition of a joint property between four real brothers. There was no money transaction between them. It was held that Wasika in the dispute did not fall within the provisions of Section 2(15) of the Act so as to mean “Instrument of Partition”.
