| http://www.w3.org/ns/prov#value | - Hence the document was neither a 'deed of conveyance' as defined in S. 2(1 )(d), nor a 'deed of partnership' falling under Art. 40 of the Sch. to the Act, but was a 'memorandum of agreement' chargeable to stamp duty of under Art. 5(d) of the Sch. to the Act.For the purpose of bringing separate property of the partners into a common stock of the firm, it is not necessary to have recourse to any wri
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