----------------------- This writ petition is pertaining to stamp duty payable in respect of release deed executed in favour of the petitioner. The property is originally belonged to Kannan. Kannan in his wedlock with Kochupennu had seven children. The petitioner is the grandson of deceased Kannan and son of deceased Appu. The other executants of the release deed are brothers and sisters of Appu, widow of Appu’s brother Prabhakaran and nephews and niece of Appu. They have presented a document of released deed on executing a stamp paper of worth Rs.1000/- in terms of Entry 48 in Schedule of the Stamp Act; releasing their share in favour of the petitioner. Article 48 related to stamp duty payable to release deed executed by a person renouncing his claim to another person against a specific property when such release operates infavour of “father, mother, grandfather, grandmother, husband, wife, son daughter, grandchildren, brother, sister and legal heirs of the deceased W.P.(C).No.25707 of 2014
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children. This Article is similar to Article 42 of the Schedule, wherein it is stated the word 'family' constituted for the purpose of partition. This Court in State of Kerala vs. Manuel [2013 1 KLT 825] held that Children and legal heirs of deceased children are also members of family and when partition is among family members, it will attract Sl.No.42. It further states that any permutatuion and combination of the persons mentioned in the definition of ‘family’ would be entitled to have a partition claiming the benefit of lesser stamp duty as is provided in Serial No.42 (i) of the Schedule to the Stampt Act.
2. The question is whether these persons would fall under Article 48. Legal relationship is mentioned in the memo produced along with this writ petition. It is clearly indicate that the original owner of the property is Kannan and the petitioner and others obtained derivative title from Kannan. Therefore permutation and combination of persons in the memo would fall under Article 48. Therefore, there is no difficulty in treating this instrument falling under Article 48. However this is being a case of renouncing a W.P.(C).No.25707 of 2014
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share by one person to another person, I am of the view that each renouncement requires payment of Rs.1,000/-. The instrument is executed by each person renouncing their respective shares in favour of the petitioner. Altogether 11 persons have renounced their share and stamp duty paid is only Rs.1000/-. The documents registered has been impounded and the petitioner is directed to pay Rs.58,958/- with the penalty of Rs.500/- towards impounding fee. Considering the fact that the stamp duty payable is Rs.11,000/-, less stamp duty already paid as Rs.1000/- the petitioner shall pay the balance of Rs.10,000/- with impounding fee of Rs.500/-. Therefore, the impugned order is modified to the extent as above. On payment of the above, the document shall be released to the petitioner.
The writ petition is disposed of as above.
A.MUHAMED MUSTAQUE, JUDGE jm/