Co-ownership rights can validate partition deed registration despite not meeting family definitions under the applicable statute.

JUDGMENT

Dated this the 5^th day of March, 2026 The averments are that by virtue of a Registered Partition Deed No.1251/I/ 2019 of SRO Ancharakkandi dated 13/06/2019 an extent of 5.87 Ares of land with all improvements therein situated in Re-Sy.No.57/4 A2 of Maniyoor Village, Taliparamba Taluk, Kannur District was allotted to the share of one Rameshan.P. The petitioner Nos 1 to 4 herein are respectively the wife, children and brother of the aforesaid Rameshan.P.

2. The aforesaid Rameshan.P has died intestate, and the property standing in his name covered under Exhibit P1 was inherited to his legal heirs namely his wife, children and his mother Ammalu Amma. In the meanwhile, Rameshan’s mother has transferred her right , title and interest over the undivided 1/4 share to his son Raveendran P.V, 4^th petitioner herein, with respect to the aforesaid property which she has inherited from her deceased son. The said conveyance was by a Registered Sale Deed No.404/1/2024 of SRO Ancharakkandi dated 21/02/2024.

3. Based on the above facts, the petitioners herein are the co-owners and are in joint possession and enjoyment of the property having an extent of 5.87 Ares of land with all improvements therein situated in Re-Sy.No.57/4 A2 of Maniyoor Village, Taliparamba Taluk, Kannur District. The petitioners being the co-owners of the said property are also paying land tax with respect to the said property.

4. Since the petitioners did not intend to continue with the joint ownership and possession of the said property, it was decided to execute a Partition Deed between them, by dividing the property into two shares namely A & B schedule, whereby the Partition Deed Schedule Item No.A (4.86 Ares of land with all improvements therein situated in Re-Sy.No.57/4 A2 of Maniyoor Village, was allotted to the petitioner Nos.1 to 3 herein and, the Partition Deed Schedule Item No.B (0.52 Ares of land with all improvements therein situated in ReSy.No.57/4 A2 of Maniyoor Village, was allotted to the 4th petitioner herein. With the above stated intention of severance of the undivided right of share over the subject matter of the property and to divide the subject matter property by metes and bounds, an instrument for partition under 2(k) of the Kerala Stamp Act ,1959, was executed as per under Article 42(b) of the Schedule to the Kerala Stamp Act ,1959 and submitted the same before the 2^nd respondent for registration under Section 17 (1) of the Registration Act , 1908, in a stamp paper worth value of Rs.500 and remitted the stamp duty of Rs.2,130/- along with the registration fee of Rs.995/-. The petitioners were also provided with an Online Token Registration with Token No. T9345434 by the 2^nd respondent.

5. The 1^st respondent thereafter has passed an order dated 14/10/2025 with Order No.DRGKNR/3141/2025- G1, by invoking Section 31 of the Kerala Stamp Act ,1969 holding that the parties to the instrument sought to be registered does not qualify to be a ‘family’ and the said instrument does not come under the purview of Section 2 (k) of the Kerala Stamp Act ,1969. Further, the parties thereto does not have co-ownership over the property, with respect to which the Partition Deed is executed and for which the registration is sought is liable to pay the stamp duty in terms of Article 21 of the Schedule to the Kerala Stamp Act ,1959 and in terms of the same, directed the petitioners to pay the stamp duty at the rate of 8% for the total market value of Rs.3,66,700/- amounting to Rs.29,336/- It was also ordered that the petitioner shall pay the deficit balance stamp duty of Rs.27,206/- after deducting Rs.2,130/- already paid as the stamp duty.

6. Heard the learned counsel for the petitioner as well as the respondent.

7. Section 2(k) of th