SUBASISH DEB Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The Court : The only question which arose in this application is that whether the family as mentioned in Article 33(i) of the West Bengal Amendment Act IV of 1998 includes the brother within the meaning of the said word 'family'?

(2.) The facts of the case is that the petitioner and his brother is the owner of the entire premises No. 49/13B, Hindusthan Park, P.S. Gariahat, Calcutta (hereinafter referred to as the said premises). The petitioner is a bachelor. The petitioner states that one Debasish Deb is the only brother of the petitioner who also resides in the same ground floor of the same premises and dependent on the petitioner. The said ground floor has been divided into two lots. The petitioner is the owner of one lot of the said ground floor of the said premises and his brother is the owner of the half portion of the said ground floor. For the purpose of gift of the said property in favour of his brother, the petitioner took necessary steps for registration of the Deed of Gift and thereby came to learn that the petitioner has to pay the Stamp Duty as a conveyance on the market value of the property which is the subject matter of the Gift. The amended Article 33 of West Bengal Act IV of 1998 read as follows :-

(3.) Mr. Banerjee appearing on behalf of the petitioner submitted that the explanation in Article 33 does not give an exhaustive definition of the phrase "family member". He further submitted that the explanation given under the said article does not include the brother and as such it is unconstitutional and unreasonable and in breach of Article 14 of the Constitution of India.