DHIRAJLAL RAMCHAND Vs. STATE OF KERALA

JUDGEMENT

(1.) The short but interesting question that arises for consideration in this Original Petition under Art. 226 of the Constitution relates to the stamp duty payable on a registered document executed by the co-owners of an immovable property. While the co-owners/executants insisted that the document in question was a deed of partition, the registering authority took the view that it was a release deed and as such stamp duty was payable under Art. 48(b) of the Kerala Stamp Act 1959 (for short 'the Act').

(2.) The petitioners were co-owners of an immovable property having an extent of 1 acre 11 gents in Nellikkode Village of Kozhikode District. The petitioners decided to effect partition of the co-ownership property. Petitioner No. 2 wanted his share to be separated. But he agreed that in lieu of his share being allotted to him in specie, he may be given the money equivalent of his share in the property. His share value was fixed at Rs. 15 lakhs. Accordingly, a deed of partition was executed, and registered, on the 1st day of..February, .1998, a true photo copy of which is on record as Ext. P4. A sum of Rs. 5,000/- was paid towards stamp duty on the document.

(3.) A reference was made to the District Registrar (General), Kozhikode for adjudication on the, question of sufficiency of stamp duty as provided under Section 31 of the Act. The District Registrar by his order dated March 31, 1998 held that the document was not a deed of partition as claimed by the petitioners, but on the contrary, it was a release deed as provided under Art. 48(b) of the Act. According to the Registrar, respondent No. 2, the document ought to have been drawn up on a stamp paper worth Rupees 2,50,000/- (Rupees Two Lakh Fifty Thousand and Five Hundred). Therefore, the petitioners were directed to remit the balance amount of Rs. 1,97,500/- in the Government Treasury. The above order is on record as Ext. P3.