Stamp Act, 1899–Sec. 2(15)–Instrument of partition–Purview of–Memorandum of past oral partition is also included in the definition of intrument of partition requiring stamp duty–In the instant case, even the document is merely a memorandum of some past partition or family settlement or arrangement between the parties of suit, it was required to be duly stamped and in absence of the same, it is inadmissible in evidence for any purpose unless the deficient duty and penalty is paid.
