As per case facts, a partition suit resulted in a final decree incorporating a partition plan and a conveyance deed. The Collector imposed stamp duty for partition, which the Petitioner ... challenged, arguing that physical partition was not feasible, and thus, there was no "final order for effecting partition" under the Indian Stamp Act, 1899. The Petitioner approached the High Court via a Writ Petition, contending no new right was created. The central legal question before the High Court was whether a final decree, which makes a partition plan part of itself and is accepted by the parties, qualifies as a "final order for effecting a partition" and is thus subject to stamp duty. Finally, the High Court, after considering precedents, held that the decree fulfilled the definition of a "final order for effecting a partition" and was chargeable with stamp duty, thereby dismissing the Writ Petition.