KUNJITHOMMAN E.T. Vs. STATE OF KERALA

JUDGEMENT

(1.) Mary Georgeena is the widow of the petitioner's brother Jose. She intends to convey her individual property in favour of the petitioner by virtue of a settlement deed. The petitioner presented the instrument for registration charging stamp duty as applicable to family members. The Registering authority objected to registration, stating that Mary Georgeena is not a member of the family and demanded a higher stamp duty which is applicable to non-family members.

(2.) Family is defined under Sec.2(fb) of the Kerala Stamp Act, 1959 (for short the 'Act') as follows:

(3.) Article 51 of the Act refers to stamp duty applicable to settlement. Prior to amendment w.e.f. 1.04.2018, Article 51 stood as follows: