Veeraswami, C.J.:-The question referred to us under section 57 of the Indian Stamp Act, 1899 is “Whether Article 45 of Schedule I to the Indian Stamp Act, 1899 requires that standing crops shouldbe seperately valued in assessing the instrument of partition of assessed lands for stamp duty.” The facts are extremely simple. The respondent and his father effected a partition of their landed properties on 14th August, 1963. The document was stamped with Rs. 13-50. At the time of its registration objection was taken to the proper stamp duty. The executants of the document were required to assess also the value of the standing tea crops on the land and additional duty to be paid thereon. There is no dispute the duty chargeable in case of a partition instrument under Article 45 is the same duty as a bond and the amount of duty is quantified with reference to the amount of the value of the separated share or shares of the property There is a proviso to this Article which provides the mode of quantifying the duty if the property divided is land held on Revenue settlement for a period not exceeding thirty years and paying the full assessment. In that case the charge will be calculated on the value- calculated at not more than twenty-five times the annual revenue charged on the land. The question referred to us itself regards the property, the subject-matter of partition, as “assessed lands” . The simple question, therefore, is whether the land in the context of partition and of Article 45, includes standing crops We have not the slightest doubt that it does. The expression “land” carries with it all the fixtures thereto like trees, plants, crops and the like. We are not on the question whether the property is to be regarded as tea estate to be valued as such. We answer the question against the Revenue with costs. Counsel’s fee Rs. 250. V.M.K. ------------ Answered accordingly.