time begins to run from the date of final decree and not10 from the date on which it is engrossed on the stamp paper. For better appreciation, the relevant passage of the said decision is reproduced below: “24. A decree in a suit for partition declares the rights of the parties in the immovable properties and divides the shares by metes and bounds. Since a decree in a suit for partition creates rights and liabilities of the parties with respect to the immovable properties, it is considered as an instrument liable for the payment of stamp duty under the Indian Stamp Act. The object of the Stamp Act being securing the revenue for the State, the scheme of the Stamp Act provides that a decree of partition not duly stamped can be impounded and once the requisite stamp duty along with penalty, if any, is paid the decree can be acted upon. 25. The engrossment of the final decree in a suit for partition would relate back to the date of the decree. The beginning of the period of limitation for