Judgment : 

Om Narayan Rai, J.

1. This writ petition has been filed seeking issuance of a Writ of Mandamus declaring that the final decree dated November 29, 2023 is not an “instrument of partition” within the meaning of Section 2(15) of the Indian Stamp Act, 1899 (hereafter “the said Act of 1899”) and therefore not exigible to stamp duty under Article 45 or Article 23 of Schedule 1A of the said Act of1899.

FACTS OF THE CASE:

2. Briefly summed up, the facts of the case are as follows:-

a) A suit for partition being C.S. No. 91 of 2013 had been instituted on the Original Side of this Court by one Smt. Sudha Nundy and her son Sri Suprakash Nundy wherein the petitioner was also arrayed as a defendant along with others. In the said suit, a preliminary decree was passed on December 03, 2013.

b) The preliminary decree was thereafter modified on January 20, 2016 and the petitioner was declared to be the owner of 12.5% of the 3/4^th share of the suit property. A Commissioner was appointed for preparation of the plan for partition who duly prepared a plan for partition.

c) On June 06, 2018 a structural engineer was appointed to assess the condition of the property inasmuch as the same was dilapidat