Amendment status not verified — confirm the current text below against the official source.
*** *** 55;; 451'“ PARTITION Instrument of (as defined by section 2 (15). NB. The largest share remaining after the property is partitioned (or if there are two or more shares of ' equal value and not smaller than (a) (b) any of the other shares, then one of such equal shares) shaii be deemed to be that from which the other shares are separated. Provided always that— When an instrument of partition containing an agreement to divide property in severally is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partititn shall be reduced by the amount of duty paid in respect of the first instru— ment but shall not be less than two rupees. Whereland is held on revenue settlement for a period not excee- ding 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 revenue. ww- *** The same duty as