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IN THE HIGH COURT OF DELHI AT NEW DELHI
Anil Kshetarpal, Harish Vaidyanathan Shankar
Anita Kumar – Appellant
Versus
Ajay Kumar Since Deceased Through Lrs – Respondent
| Table of Content |
|---|
| 1. background and property history presented. (Para 1 , 2 , 3 , 4) |
| 2. disputed nature of relinquishment deed raised. (Para 5 , 6 , 7) |
| 3. issues framed for the court's determination. (Para 8 , 13 , 14) |
| 4. case law interpretations relevant to relinquishment deeds. (Para 11 , 24 , 27) |
| 5. legal implications of the stamp act discussed. (Para 15 , 16 , 18) |
| 6. court's conclusions on gift deed misclassification. (Para 28 , 29 , 30) |
| 7. appeal allowed, reverting lower court's order. (Para 31 , 32) |
JUDGMENT :
ANIL KSHETARPAL, J.
1. The present Appeal has been filed, assailing the correctness of an interlocutory order passed on 01.04.2024 [hereinafter referred to as ‘Impugned Order’], whereby the learned Single Judge has ordered impounding of the relinquishment deed, executed by a mother in favour of her son, on account of deficient stamp duty by treating it as a gift deed.
2. The present dispute arises from the property bearing No. E9/10, Vasant Vihar, New Delhi – 110057 [hereinafter referred to as ‘suit property’]. A perpetual Sub-lease Deed, dated 02.01.1970, of the suit property, was executed in favour of Late Sh. V.K. Gupta and Late Smt. Saroj K. Gupta. Thereafter, on the unfortunat
Relinquishment deeds by co-owners do not automatically constitute gift deeds requiring higher stamp duty; evidentiary context is critical for determination.
The main legal point established is that a Relinquishment Deed executed in favor of one co-owner to the exclusion of others is considered a Conveyance/Gift Deed and must be stamped accordingly. Addit....
The central legal point established in the judgment is that the nature of the transaction and the precise nature of the rights created by the instrument determine whether a deed should be considered ....
Release deeds executed by a member of a Hindu Undivided Family cannot create new rights for one member over others and must be treated as conveyances subject to stamp duty.
An unregistered document which is compulsorily registerable cannot be admitted in evidence except in specific circumstances, as highlighted by the relevant provisions of the Indian Registration Act, ....
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