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Issues Involved:
1. Commencement of limitation period for execution of a partition decree. 2. Enforceability of a decree prior to its engrossment on stamp paper. 3. Impact of Indian Stamp Act on the limitation period prescribed by Article 136 of the Limitation Act, 1963. Issue-wise Detailed Analysis: 1. Commencement of Limitation Period for Execution of a Partition Decree: Article 136 of the Limitation Act, 1963 prescribes a period of twelve years for the execution of any decree or order of a civil court, commencing when the decree or order becomes enforceable. The central question was whether the limitation period for executing a partition decree begins from the date the decree is passed or from the date it is engrossed on stamp paper. 2. Enforceability of a Decree Prior to Its Engrossment on Stamp Paper: The court examined conflicting decisions on when a decree becomes enforceable. In Lokhande's case, it was observed that a decree is not executable until it is engrossed on stamp paper, but these observations were deemed obiter dicta and not binding. In W.B. Essential Commodities Supply Corporation's case, the court held that a decree becomes enforceable upon the pronouncement of the judgment, and the delay in drawing up the decree does not affect its enforceability. The court emphasized that for execution purposes, the last paragraph of the judgment should be treated as a decree if the decree is not drawn up. Hameed Joharan's case reaffirmed that the limitation period begins from the date the decree is passed, irrespective of when the stamp paper is furnished for engrossing the decree. 3. Impact of Indian Stamp Act on the Limitation Period Prescribed by Article 136 of the Limitation Act, 1963: The court clarified that the Indian Stamp Act, 1899, being a fiscal measure, aims to secure revenue for the State and does not affect the limitation period prescribed by Article 136. The court noted that the enforceability of a decree is not suspended until the stamp paper is furnished. Even if the decree is not admissible in evidence or acted upon due to lack of stamp duty, the limitation period continues to run. The court differentiated between "excitability" and "enforceability," stating that the limitation period starts from the date the decree is passed, not from the date of its engrossment on stamp paper. Conclusion: The court held that the period of limitation for executing a partition decree begins from the date the decree is passed, not from the date it is engrossed on stamp paper. The High Court erred in concluding that the execution application was not barred by limitation. The appeal was allowed, and the impugned judgment was set aside. The execution application filed on 21st March 1994 was deemed time-barred, having been filed beyond the twelve-year period prescribed under Article 136 of the Limitation Act, 1963.
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