JUDGMENT

(Prayer: Appeal filed under Clause 15 of the Letters Patent against the order made in W.P.No.2514 of 2016 dated 21.02.2019.)

Sanjay V. Gangapurwala, CJ.

The appellants assail the judgment and order passed by the learned Single Judge of this Court dated 21.02.2019 in W.P.No.2514 of 2016.

2. The respondents herein have filed the aforesaid writ petition challenging the order of the appellants 1 and 2 withholding the document bearing No.18 of 2014 on the ground that sufficient stamp duty has not been paid. The learned Single Judge of this Court allowed the writ petition setting aside the orders passed by respondents 1 and 2 in the writ petition and the third respondent in the writ petition was directed to release the document, if it is otherwise in order.

3. We have heard Mr.K.M.D.Muhilan, learned Government Advocate for the appellants and Mr.V.Raghavachari, learned senior counsel along with Ms.R.Abirame for the respondents.

4. The issue involved is whether stamp duty is payable on the document executed amongst the respondents dated 15.09.2014 titled as “partition deed”.

5. Learned Government Advocate submits that the partition of the properties amongst the respondents took place in