MANUEL Vs. STATE OF KERALA

JUDGEMENT

(1.) THE liability to pay stamp duty on a partition deed executed by the petitioner and other members of the family, is the subject matter of the writ petition. The partition deed is executed in a stamp paper of Rs.1,000.00, but the third respondent insists for payment of stamp duty at 6%.

(2.) THE facts of the case are the following: The petitioner is the son of deceased Isahack. The document is executed between the petitioner and his brothers and sisters, legal heirs of Shri Yohannan, the deceased brother of the petitioner and the legal heirs of his deceased sister Smt. Mariyamma. Ext.P1 is the copy of the deed. It is pointed out that even in respect of settlement deed under Schedule 51 of the Schedule attached to the Kerala Stamp Act, which is executed in favour of the members of the family, the maximum stamp duty is only Rs.1,000.00.

(3.) LEARNED counsel for the petitioner submitted that executants 1 to