JUDGMENT

Dated this the 29th day of January 2020 The petitioner was the power of attorney holder of Saramma Stephen and her son Sinju Stephen. Saramma Stephen and Sinju Stephen derived right of Stephen on his death. Stephen had 1/5 share in 8.92 Ares of land comprised in Resurvey No.54/5-3 of Vizhinjam Village covered by Sale Deed No.848/1997.

2. Saramma Stephen and her son Sinju Stephen are resident of Canada. Accordingly they executed a power of attorney in favour of the petitioner to convey 1/5 share of Stephen. The petitioner is the mother of Saramma Stephen.

3. The power of attorney was executed before the Consulate General of India, Toronto, Canada. The power of attorney was presented under Section 31 of the Kerala Stamp Act for adjudication. Treating the power of attorney is for conveying the entire right in respect of 8.92 ares of land, the power of attorney was adjudicated and the petitioner was asked to pay the necessary stamp duty as applicable for entire value of the property.

4. The petitioner's case is that he has only liability to pay the stamp duty as per Stephen's share which is 1/5. However, that was adjudicated without noting that the actual extent of the share held