This Writ Petition is filed challenging the notices issued by the second respondent proposing to levy a stamp duty on a document presented by the petitioner, by treating it as deed of settlement.

One Sri Poduri Viswanatham had three sons, by name, Venkata Satya Somayajulu, Subramanyam and Venkat Rao, and two daughters, by name, Ayyanki Gouri Devi and Vadlamannati Bhadrakali @ Bharathi. After his death, they were enjoying his property in joint. His three sons, and daughter, by name, Gouri Devi, died by 2006. The petitioner is the widow of the eldest son, who is late Venkata Satya Somayajulu.

The legal heirs of three deceased sons and deceased daughter, and the sole surviving daughter, by name, Bhadrakali, partitioned the property left by late Viswanatham, comprising of an open site admeasuring 351 square yards, and a cash of rupees one lakh, through a partition deed, dated 16.10.2006. The plot was divided into three equal parts of 127 square yards each, and they were allotted to the legal heirs of the three sons. Out of the cash of rupees one lakh, fifty thousand was allocated to the surviving daughter, Bhadrakali, and the balance, to the legal heirs of late Gouri Devi.

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