AIR 1993 KERALA 17 ::1992 (2) Ker LT 347 ::ILR(ker) 1993 (1) KER 143

Kerala High Court

Hon'ble Judge(s): K. Sreedharan , J

Kerala Stamp Act (17 of 1959) , S.30(f)— Stamp duty and penalty - Partition suit - Deficit stamp duty on document stated to be parti­tion deed - Penalty is leviable from person who wants to rely on document before Court - Petitioners not party to suit - Denied execution of partition deed - Also contend­ing partition deed to be forged and fabricated - Petitioners cannot be made liable to pay stamp duty and penalty. (Para 4)