Judgment.-The petitioner filed a suit for directing the defendants to execute and register a partition deed in the terms of the written agreement, dated 7th January, 1947, entered into between him and the defendants.

A preliminary objection was raised on behalf of the defendants that the suit agreement itself amounted to a regular instrument of partition and not having been properly stamped and registered, it was invalid and not admissible in evidence for " any purpose whatsoever and a suit based on such a document was not maintainable. Thereupon a preliminary issue was raised as follows:-

"Whether the document dated, 7-1-1947 is not valid in the absence of registration and proper stamp?"

The learned Subordinate Judge of Coimbatore held that the document, though styled an agreement, was itself a deed of partition by which the joint owners divided their property in severalty and was therefore liable to stamp duty under Article 45 of the Indian Stamp Act. He further held that it followed that under section 35 of the Indian Stamp Act the document could not be admitted in evidence for any purpose unless proper stamp duty and penalty was paid. He did not decide the question whether the in

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