Only family members, as defined in the Kerala Stamp Act, qualify for lower stamp duty on property partitions; non-family members do not.

JUDGMENT

[ WP(C)No.16022/2019, WP(C)No.21283/2019 ] The petitioner in W.P.(C)No.16022/2019, K.G.Sheela is the daughter of Gangadharan, who is no more. Gangadharan purchased an undivided share belonging to one C.M.John in a court auction in an execution of a final decree.

2. Gangadharan, during his life time filed a civil suit for the partition of the property, to separately receive his share. Gangadharan died during the pendency of the final decree. The petitioner stepped into the shoes of Gangadharan. The final decree was later passed which was forwarded for registration. Lower stamp duty as is applicable to the family was paid. The case of Sheela is that since the partition was amongst members of the family, lower stamp duty alone is leviable. The Sub-Registrar objected, stating that Sheela is not a member of the family and that she is a total stranger to the family. He stated that merely because she purchased an undivided share of a co-owner, she cannot get the benefit of lower stamp duty. The other members of the family also had filed the W.P.(C)No.21283 of 2019 claiming lower stamp duty. They do not have a case that Sheela belongs to their family.

3. Lower stamp duty under Schedule 42(a) is applicable only when the partition is among all or any of the family and legal heirs of the deceased family member, if any. In 2(fb) of the Kerala Stamp Act, 1959 family is defined as follows:

“”family” means father, mother, grandfather, grandmother, husband, wife, son, adopted son, daughter, adopted daughter, grandchildren, brother and sister;”

This inclusive definition shows that only natural family members are qualified for the benefit of lower stamp duty as applicable under schedule 42(a). A stranger who purchased the share of a co- owner may step into the shoes of the co-owner, but cannot step into the natural branch of a family as referable under Section 2(fb). Therefore, there is no merit in this writ petition. Stamp duty is applicable under schedule 42(b) as rightly has been pointed out by the Sub-Registrar. Accordingly the writ petition is dismissed.

Sd/-

A.MUHAMED MUSTAQUE JUDGE

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APPENDIX OF WP(C) 16022/2019 PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE SALE CERTIFICATE ISSUED BY THE SUB JUDGE, MUVATTUPUZHA.

EXHIBIT P2 TRUE COPY OF FINAL DECREE PASSED IN O.S.NO.68/2012 BEFORE THE SUB JUDGE, MUVATTUPUZHA.

EXHIBIT P3 TRUE COPY OF THE PROCEEDINGS DATED

31/12/2018.

EXHIBIT P4 TRUE COPY OF THE TERMS AND CONDITIONS OF THE COMPROMISE.

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// C.A. TO JUDGE APPENDIX OF WP(C) 21283/2019 PETITIONER'S/S EXHIBITS:

EXHIBIT P1 A TRUE COPY OF THE FINAL DECREE PASSED BY THE SUB COURT, MOOVATTUPUZHA IN FINAL DECREE APPLICATION I.A.NO.293/2016 IN O.S.68/2012.

EXHIBIT P2 A TRUE COPY OF THE LETTER DATED 31.12.2018 HAVING NO.266/2018 ISSUED BY THE IST RESPONDENT TO THE SUB JUDGE, MOOVATTUPUZHA.

RESPONDENT'S/S EXHIBITS : NIL.

//TRUE COPY// C.A. TO JUDGE