Judgment : 1. By consent of both the counsel, the civil revision petition is taken up for final disposal. 2. The respondent who is the decree holder in O.S.No.684 of 1976 has filed E.P.No.261 of 1993 for delivery of possession pursuant to the final decree passed in the partition suit. The only objection raised by the petitioner is that the final decree is not executable unless the final decree is engrossed on stamp paper. He also relied upon the judgment reported in M/s. Madras Hardware Mart v. V. Rutcheeswaran , 1996 (1) L.W. 593 . The same principle has been laid by the Supreme Court also in the case of Shankar Balwant Lokhande (dead) by L.Rs. v. Chandrakant shankar Lokhande and another , 1995 (3) S.C.C. 412 : 1995 (1) L.W. 568. In this case the supreme Court has held as follows:- “As to Makeudan’s case , we state that it had not been correctly decided. Limitation does not begin to run from the date when direction is given to pass final decree. Mere giving of direction to supply stamped paper for passing final decree does not amount to passing a final decree. Until the final decree determining the rights of the parties by metes and bound is drawn up and engrossed on stamped paper(s) supplied by the parties, there is no executable decree. In this behalf, it is necessary to note that S. 2(a) of the Bombay Stamp Act, 1958, as amended by the local Act, provided that a decree of civil Court is required to be stamped as per Article 46 in Schedule-I. Section 34 thereof lays down that “no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer unless such instrument is duly stamped”. Therefore, executing court cannot receive the preliminary decree unless final decree is passed as envisaged under Order 20, Rule 18(2). After final decree is passed and a direction is issued to pay stamped papers for engrossing final decree thereon and the same is duly engrossed on stamped paper(s), it becomes executable or becomes an instrument duly stamped. Thus, condition precedent is to draw up a final decree and then to engross it on stamped paper(s) of required value. After final decree is passed and a direction is issued to pay stamped papers for engrossing final decree thereon and the same is duly engrossed on stamped paper(s), it becomes executable or becomes an instrument duly stamped. Thus, condition precedent is to draw up a final decree and then to engross it on stamped paper(s) of required value. These two acts together constitute final decree, crystallising the rights of the parties in terms of the preliminary decree. Till then, there is no executable decree as envisaged in Order 20, Rule 18(2), attracting residuary Article 182 of the Old Limitation Act.....”). The same principle had been following in the Judgment reported in Muthiah Thevar and others v. Chellathai and others , 1996 (I) CTC 167 : 1996 T.L.N.J. 41. 2. Learned Counsel further contended that the payment of stamp duty is between himself and the state and as such it is not open to the petitioner to take any objection with regard to the executability of the decree. I am unable to agree with the learned counsel for the respondent. When once it is made clear that the final decree is executable only after the same is engrossed on stamp paper, till such condition precedent is complied with, the decree cannot be put to execution. Hence the delivery ordered by the lower court is not correct and the same is liable to be set aside. The civil revision petition is allowed. E.P.No.216 of 1993 is remitted to the lower court with a direction to dispose of the same in accordance with law. 3. In view of the order passed in the civil revision petition, no order is necessary in the C.M.P. and the same is closed.