Furnishing technical property details for stamp duty assessment does not constitute an impermissible modification of a decree.

A consent decree was passed by a Division Bench on May 22, 1997, based on the "Mittal Settlement," which allotted various properties among the parties

While the parties were aware of the properties involved, the decree lacked the technical descriptions and title deed details necessary for the Collector to assess the stamp duty required for registration

In 1999, the Court rejected an application under Section 152 of the CPC to alter the decree to include these details, a decision upheld by the Supreme Court in 2009

Subsequently, on April 3, 2019, a coordinate Bench directed the Department to draw up and complete the decree, stating that the Department could add short recitals by collecting particulars from the pleadings and materials on record

Defendant No. 1 filed the present application and a supplementary affidavit dated February 10, 2026, providing the technical details of the properties to enable the Collector to assess the stamp duty

1. Whether the Court can permit the use of technical property details provided in a supplementary affidavit to facilitate the assessment of stamp duty and completion of the decree

2. Whether the doctrine of merger or the previous rejection of a Section 152 CPC application bars the Court from providing directions for the administrative completion of the decree

The Court applied Section 152 of the Code of Civil Procedure, 1908, regarding the correction of clerical or arithmetical mistakes in judgments or decrees

It considered the doctrine of merger as established in Kunhayammed & Ors. v. State of Kerala & Anr. (2000) 6 SCC 359

the principle against reopening decided issues from State Bank of India v. Ram Chandra Dubey & Ors. (2001) 1 SCC 73

Furthermore, it relied on Rule 11, Chapter 16 of the Original Side Rules of the Calcutta High Court, which allows the Registrar or Master to include necessary recitals in a decree to reflect the judgment's operative part

The Court distinguished between an application to modify a decree under Section 152 CPC and the administrative process of drawing up and completing a decree for registration

It found that the 1999 rejection pertained specifically to the limited scope of Section 152 and did not prevent parties from enjoying the fruits of the decree

The Court highlighted that the judgment dated April 3, 2019, which attained finality, explicitly authorized the Department to cull property descriptions from the record

The technical details provided in the supplementary affidavit were found to be consistent with the existing pleadings and the "Mittal Settlement," rather than being a new improvement or modification

Consequently, the Court held that the doctrine of merger was not attracted because the current prayer sought the completion and registration of the decree, not a correction of a clerical error

It directed the parties to file the requisite Form No. 1 with the Collector within a fortnight

The Collector was ordered to assess the stamp duty and submit a report to the Court within four weeks of receipt

The Court rejected the prayers for a stay made by the appellants and other defendants