Section 45
Section 45 of the Assam Stamp (Amendment) Act, 1950. PARTITION-Instrument of [as defined by section 2(15)].
PARTITION-Instrument of [as defined by section 2(15)]. The same duty as a Bond (No.15) for the amount of the value of the separated share or shares of property. N.B .- The largest share remaining after the property is partitioned (or if there arc two or more shares of equal value and not smaller than any of the other shares then one of such equal shares) shall be deemed to be that from which the other shares are separated :
Provided always that- (a) When an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of the duty paid in respect of the first instrument, but shall not be less than one rupee ;
(b) When land is held on revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual reve- nuc ;
(c) When a final order for effecting a partition passed by any Revenue authority or any Civil Court, or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order of award is subsc- quently executed the duty on such instrument shall not exceed one rupee.
Section 45, The Assam Stamp (Amendment) Act, 1950 (Act 7 of 1950).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 45
How do I find court cases under Section 45 of the Assam Stamp (Amendment) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Stamp (Amendment) Act 45, section 45 Assam Stamp (Amendment) Act, section 45 of the Assam Stamp (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 45 of the Assam Stamp (Amendment) Act, and has it changed?
Its own text turns on section 2 (Amendment of section 3), so none of them can safely be read on its own.
When was the Assam Stamp (Amendment) Act enacted?
Assam Stamp (Amendment) Act was enacted in 1950 as Act 7 of 1950. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/956f2dc2-3562-46ae-9634-32bdd5c47513.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/c6bfb480-ca21-44ee-80f4-bef6d25559dd/content). This page is not a substitute for legal advice.