“Instrument of partition” means any instrument whereby co-owners of any property divide or agree to divide such property in severalty, and includes a final order for effecting a partition passed by any Revenue-authority or any Civil Court and an award by an arbitrator directing a partition. [Section 2(15) of the Stamp Act, 1899]

Partition effected bonafide and in a legal manner cannot be disregarded only on the ground that it was reduced to writing and registered subsequently. [Premhari Barman vs. The Commissioner of Taxation (1972) 24 DLR 198]

In a suit for partition it is incumbent upon the court not only to determine whether the property was joint property and liable to partition but also where there are conflicting claims to shares, for which the partition was sought, to determine each conflicting claim which is incidental to the partition and necessary for deciding the issues. [Sashi Kumar vs. Sreemati Kusum Kumari Debi (1982) 34 DLR 127]