S. RAVINDRA BHAT, J.

1. This judgment by the Full Bench is pursuant to a reference by a learned single judge, on two issues:

(i) When an order for sale of the property/properties is passed in a partition suit, whether such an order of sale is a final decree of partition or is just another preliminary decree passed after passing of the earlier preliminary decree declaring the shares of the parties in the property/properties of the partition suit.

(ii) On the answer to the aforesaid issue being given, a further consequential issue will have to be examined that if the order of sale is a final decree, then in such a case whether this final decree will be an “Instrument of Partition” as defined in Section 2(15) of the Indian Stamp Act, 1899 and which “Instrument of Partition” is required to be stamped as per Article 45 of Schedule I of the Stamp Act.

2. I have had the benefit of going through the judgment of the other two judges. I agree with the judgment authored by Valmiki. J. Mehta, J which elaborately discusses the various nuances of provisions of the Partition Act, the Civil Procedure Code (CPC) and the Stamp Act as well as their interface with each other. I agree with the co