STATE OF KERALA Vs. MANUEL

JUDGEMENT

(1.) The State is in appeal from a judgment of the learned Single Judge, directing the 3rd appellant to register the document of partition, presented by the respondent/writ petitioner on payment of Rs.1,000/- as stamp duty.

(2.) The respondent along with his brothers and sisters and legal heirs of one deceased brother and a deceased sister entered into a partition of the properties which devolved upon them on the death of their parents and another brother, who died unmarried and intestate. The Registering Authority refused to register the same as a partition deed on a stamp paper of Rs.1,000/- and insisted that stamp duty be paid at 6% of the ad valorem value. The learned single Judge, on an interpretation given to Explanation to Serial No.42 of the Schedule to the Kerala Stamp Act, 1959 (hereinafter referred to as "the Stamp Act") as amended by Finance Act, 2011, rejected the claim of the appellants that the legal heirs of brothers and sisters do not form part of "family" as per the amendment.

(3.) We notice here the amended Serial No.42 of the Schedule: