scribed the said document as the partition deed. Of course, the petitioners-defendants have challenged the very genuineness of the said document, however it will be a matter of evidence to be appreciated by the trial court at the time of final hearing of the suit. In any case, even if it is assumed that such a document was executed by the parties, it appears that by executing the said deed, the partition of the immovable properties of HUF was made, creating rights of the respective parties therein. It is not the case of the respondent-plaintiff either in plaint or in his evidence that the said document was merely a memorandum prepared after the family settlement which had already taken place earlier, and reduced into writing on 6.11.93. Since the document dated 6.11.93 itself created the rights in the immovable properties of the value of Rs. 100/- and upwards, in favour of the concerned parties partitioning the properties, it was a deed of partition requiring registration under Section 17 (1)(b) of the Registration Act and was also an instrument chargeable to stamp duty as contemplated in Section 3 read with Schedule to the Act of 1899. 15 . In this regard, it may be further noted that as per the proviso to Section 49 of the Registration Act, an unregistered document effecting immovable property and required by the said Act to be registered, may be received as evidence of any collateral transaction. However, the instrument chargeable with the stamp duty under Section 3 but not duly stamped would not be admissible in evidence for any purpose under Section 35 of the Act of 1899 (Section 39 of the Act of 1998), unless the requisite duty is paid. Therefore, the court finds substance in the argument made by the learned counsel Mr. G.P. Sharma for the respondent plaintiff that in the instant case, the document in question though required to be compulsorily registered under Section 17 of the Registration Act, would be admissible in evidence for collateral purpose, in view of the proviso to Section 49 of the said Act, the suit of the respondent-plaintiff being for the declaration and possession of one half share in the suit property and for permanent injunction, on the basis of the document in question. However, the question is, whether such a document which was not duly stamped could be made admissible in evidence in view of Section 35 of the Act of 1899 and (Section 39 of the Act of 1998), which otherwise clearly prohibits the admissibility of instrument chargeable with the duty but not duly stamped, for any purpose. 16. Various High Courts have considered the issue and held interalia that the bar against the admissibility of an instrument which is chargeable with the stamp duty but not stamped, is absolute, whatever be the nature of the purpose, be it for main or collateral purpose, unless the requirements of the proviso to Section 35 of the Act of 1899 are complied with. Beneficial reference of the judgments of the Andhra Pradesh High Court in case of Sanjeeva Reddi Vs. Johanputra Reddi (AIR 1972 AP 373) and in case of T. Bhaskar Rao Vs. T. Gabriel (AIR 1981 AP 175); of Allahabad