1. This appeal was admitted by this Court vide order dated 21.11.2007 for final hearing on the following substantial questions of law:

"(1) Whether the Courts below have committed the error of law in not taking the correct view of the provisions of the Benami Transaction (Prohibition) Act, 1988?

(2) Whether the judgment and decree passed by the Courts below are inconsistent with the evidence on record?

(3) Whether the judgment and decree are illegal and perverse so far as the assessment of difference of stamp to be paid in context with the valuation of the suit is concerned?"

2. Being aggrieved by the judgment and decree dated 27.8.1998 passed by Additional District Judge, Mandsaur in Civil Regular Appeal No.8-A/1998 whereby the judgment and decree dated 23.3.1996 passed by 2nd Civil Judge, Class I, Mandsaur in Civil Suit No.153-A/1995 whereby the suit filed by the appellant for partition and for cancellation of gift-deed dated 8.8.1961 was dismissed, was maintained present appeal has been filed.

3. Undisputed facts of the case are that appellant and respondent are the real brothers and are sons of Madhavlal. The suit property was purchased vide registered sale-deed dated 3.2.19