1. Through the present Appeal, the Appellant assails the correctness of an order passed on 20.05.2020 in W.P.(C) 3560/2018 [hereinafter referred to as ‘Impugned Order’], wherein the learned Single Judge has upheld the impounding of the Relinquishment Deeds [hereinafter referred to as ‘RDs’], on account of deficient stamp duty by treating them as Gift Deeds.

FACTUAL MATRIX

2. The dispute in the present case arises from the property bearing No. E-67, Greater Kailash, New Delhi [hereinafter referred to as ‘suit property’]. Late Shri Jagdish Prasad Sharma and late Smt. Shanti Devi, father and mother of the Appellant, respectively, jointly owned the suit property, with a half share each. On 24.09.2001, Appellant’s father executed a registered Will, in which he bequeathed his entire half share in the suit property in favour of the Appellant, Shri Ramesh Sharma. On 31.10.2003, Late Shri Jagdish Prasad Sharma passed away, leaving behind his widow, a son [Appellant herein], and five daughters.

3. Thus, now the suit property is jointly owned by the Appellant and his mother, with a half share each. Further, on 20.03.2013, Smt. Shanti Devi passed away, leaving behind the Appell