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2026 Supreme(All) 648

HIGH COURT OF JUDICATURE AT ALLAHABAD
KSHITIJ SHAILENDRA, J.
Kamlesh Singh - Petitioner
Versus
Pushpendra Singh Kama And Others - Respondents
MATTERS UNDER ARTICLE 227 No. - 6472 of 2023
Decided On : 07-05-2026

Advocates Appeared:
For the Petitioner: Atul Kumar Srivastava, Ramendra Asthana, Shreyas Srivastava
For the Respondent: Abhijit Mishra, Abhishek Kumar, Akhilesh Tripathi, Kalpana Sinha

The engrossment of a final partition decree on stamp paper is a distinct, post-adjudicatory fiscal obligation under the Stamp Act, independent of court fee payments. It serves to render the decree admissible in evidence and is not restricted by the limitation period applicable to execution proceedings.

Headnote:(A) Constitution of India - Article 227 - Code of Civil Procedure, 1908 - Order XXVI Rule 14 - Indian Stamp Act, 1899 - Sections 2(15), 3(a), 29(g), 35 - Limitation Act, 1963 - Articles 136, 137 - Partition suit - Final decree - Engrossment on stamp paper - A final decree in a partition suit constitutes an instrument of partition requiring stamp duty under the relevant fiscal law to be admissible in evidence - This process is an independent fiscal act and is distinct from the payment of court fees in a suit - The two concepts operate in separate legal domains and should not be conflated. (Paras 14, 22, 25, 26)

(B) Limitation - Application for engrossment - Right to apply - The limitation period for executing a decree is distinct from an application to engross the decree on stamp papers - The right to apply for engrossment remains alive for the duration of the party's substantive rights under the decree and does not hinge on the limitation period for execution proceedings - Engrossment is not a prerequisite for the commencement of the limitation period for execution. (Paras 31, 33, 35)

Facts of the case:
A partition suit reached the stage of a final decree based on a report that determined the shares of multiple parties. Disputes arose regarding the engrossment of this final decree on non-judicial stamp papers long after its passing. Concerns were raised regarding whether the lack of court fee payment by certain parties and the time elapsed since the decree rendered the application for engrossment impermissible or barred by limitation.

Findings of Court:
The court held that the engrossment of a partition decree is a mandatory fiscal requirement to make it admissible in evidence. It affirmed that the obligation to pay stamp duty is independent of court fee liabilities. The court determined that an application for engrossment could be allowed even after significant passage of time, as it is a separate administrative act from the execution of the decree, provided the applicant's rights under the decree remain enforceable.

Issues: Whether the engrossment of a final partition decree on stamp paper is dependent on the payment of court fees and whether such an application is restricted by the limitation period applicable to the execution of a decree.

Ratio Decidendi: The legal requirement for engrossing a partition decree is a distinct, post-adjudicatory fiscal act that provides the decree with evidentiary and enforceable status. As there is no statutory interdependence between the fiscal requirement for stamp duty and the process-oriented court fees, and as the limitation period for engrossment is not tethered to the execution limitation, the application for engrossment is maintainable to protect substantive rights granted by the decree.

Result: Petition dismissed.

Table of Content
1. procedural history of the suit for partition and the contested order. (Para 1 , 2 , 3 , 4)
2. contentions regarding the entitlement to engrossment of a final decree. (Para 5 , 6 , 7 , 8)
3. interpretation of the final decree incorporating the commissioner's report as a partition instrument. (Para 9 , 10 , 11 , 12 , 13)
4. distinct legal statuses and requirements of stamp duty versus court fees. (Para 14 , 15 , 21 , 22 , 23 , 24 , 25 , 26)
5. effect of prior appellate decisions on the right to seek separation of shares. (Para 16 , 17 , 18 , 19 , 20)
6. applicability of limitation periods for engrossment of a partition decree. (Para 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36)
7. concluding judgment on the validity of the engrossment application and final order. (Para 37 , 38 , 39 , 40)

JUDGMENT :

KSHITIJ SHAILENDRA, J.

ISSUE INVOLVED: ENGROSSMENT OF FINAL DECREE OF PARTITION ON STAMP PAPERS: CONCEPT, APPLICABILITY AND LIMITATION

1. Heard Shri Shreyas Srivastava, learned counsel for the petitioner and Shri Abhishek Kumar, learned counsel for the contesting respondents.

2. This petition under Article 227 of the Constitution of India raises challenge to an order dated 05.05.2023, whereby the learned Additional District and Sessions Judge, Court No. 1, Mainpuri, (A.D.J.) has allowed an application filed by the respondents seeking engrossment of a final decree dated 23.04.1984 on non-judicial stamp papers.

BRIEF FACTS

3. In a suit for partition, being O.S. No. 68 of 1972, parties entered into a compromise and, based thereupon, a preliminary decree was drawn on 16.07.1980. Thereafter, the plaintiff and defendant no. 1 applied for preparation of joint Kurra and paid requisite court fees. Final decree was drawn on 23.04.1984 wherein the share of plaintiff and defendant no. 1 was determined as 11/24 and collective share of remaining defendants No. 2 and 4 to 9 was determined as 13/24.

4. Pursuant to an application filed by some of the defendants other than the defendant no. 1, the order impugned dated 05.05.2023 was passed permitting engrossment of final decree on non-judicial stamp papers.

SUBMISSIONS ON BEHALF OF THE PETITIONER

5. Learned counsel for the petitioner has advanced following submissions:-

(i) The final decree was drawn only in relation to plaintiff and defendant no. 1, no decree was drawn in favour of remaining defendants and, therefore, they had no right to get engrossment of the decree on stamp papers.

(ii) The First Appeal No. 407 of 1982 filed by the remaining defendants challenging the final decree was dismissed by this Court on merits by order dated 14.12.2012 and, therefore, non-declaration of their shares attained finality, however, the said aspect has been ignored by the learned A.D.J.

(iii) A Commissioner was appointed by the trial court and, in terms of Order XXVI Rule 14 CPC, a report was prepared by him proposing a partition scheme wherein only two kurras had been carved out, first, pink kurra (wrongly mentioned as red colour in first appellate court’s judgment) belonging to the plaintiff and the defendant no. 1 and, second, green kurra (jointly co- owned) belonging to remaining non-desirous defendants no. 2 and 4 to 9 and once the final decree was drawn solely and explicitly in favour of the plaintiff and defendant no. 1, the same has to be read as it is and, therefore, permitting engrossment of the said decree at the instance of third parties, was not permissible.

(iv) There was no mention of the joint green kurra of other non-desirous defendants in the decree and this Court, while dismissing the first appeal, had considered specific objections of the defendants no. 6 to 9 under issue/point No. 1 holding that there is no principle in law that there could be only one final decree of partition amongst co-sharers, rather there may be more than one final decree depending upon the facts and circumstances of each case.

(v) It is indicated in the Commissioner’s report that only plaintiff and defendant no. 1 had





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