Kerala High Court
Rajilakumari .K. P vs State Of Kerala on 18 September, 2025
W.P.(C) No.19036 of 2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C. JAYACHANDRAN
THURSDAY, THE 18TH DAY OF SEPTEMBER 2025/27TH BHADRA, 1947
WP(C) NO.19036 OF 2024
PETITIONER:
RAJILAKUMARI .K. P
AGED 64 YEARS
W/O. SASI. K, KONDATTU HOUSE, ITHITHANAN P.O.,
KURICHY VILLAGE, CHANGANASSERRY TALUK,
KOTTAYAM, PIN - 686535
BY ADV SMT.M.SUSEELA
RESPONDENTS:
1 STATE OF KERALA
REP BY THE CHIEF SECRETARY, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 THE LAW SECRETARY
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
*3 THE ADVOCATE GENERAL *(DELETED)
O/O THE ADVOCATE GENERAL, ERNAKULAM, PIN - 682031.
* DELETED
RESPONDENT NO.3 IS DELETED FROM THE PARTY ARRAY AT
THE RISK OF THE PETITIONER, AS PER ORDER DATED
28.06.2024 IN I.A.2/2024 IN WP(C)19036/2024.
W.P.(C) No.19036 of 2024
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**ADDL.R4 THE FINANCE SECRETARY,
FINANCE DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
**ADDL.R4 IS IMPLEADED AS PER ORDER DATED
30.01.2025 IN I.A.1/2024.
BY ADV.
P.M.RAFIQ, SPECIAL GOVERNMENT PLEADER (TAXES)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
26.06.2025, THE COURT ON 18.09.2025, DELIVERED THE FOLLOWING:
W.P.(C) No.19036 of 2024
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JUDGMENT
In this Writ Petition filed under Article 226 of the
Constitution of India, the petitioner seeks the following
reliefs:
"1. Issue a writ in the nature of mandamus or
any other appropriate writ, order or
direction directing respondents 1 to 3 to
issue a direction for refund of the excess
amount in similar cases pending before
various courts through out Kerala.
2. to issue a writ of mandamus or any other
appropriate writ, order or direction
directing the respondents that the provision
under the head 'settlement u/s 51A (a) and
Art 1(a)I Note viii & I, 1% of Face value or
Market value which ever is higher' in the
case of transfer of shares to legal heirs is
illegal and unconstitutional."
2. The factual premise is as follows:
The petitioner herein is the 1 st petitioner in O.P.
(Succession) No.7/2023 before the Principal Sub Court,
Kottayam. Succession in terms of Section 372 of the Indian
Succession Act was sought for in respect of 1600 shares of
Reliance Industries Limited, held by the deceased, which is
valued at Rs.40 lakhs. O.P.(Succession) was allowed and a
court fee of Rs.40,000/- was directed to be remitted. The
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petitioner obliged the same and accordingly, Ext.P1
succession certificate was issued.
3. The first prayer sought for is to refund the said
Rs.40,000/-, which according to the petitioner is an excess
amount collected from the petitioner. The relief is not
confined to the case of petitioner, but the petitioner would
also seek refund to the respective petitioners in similar
cases before various courts, throughout Kerala. This relief
is sought for on the premise that no stamp duty is payable
for transfer of shares by legacy, without any consideration.
The petitioner relies on Article 52 of the Indian Stamp Act,
which provides for an exemption to the transfer of shares. It
is the further contention of the petitioner that stamp duty
of Rs.0.03% is to be paid for the amount specified in the
share, going by Section 72 of the Kerala Stamp Act, read
with, Entry 44 of List III of Seventh Schedule to the
Constitution. According to the petitioner, succession
certificate in respect of shares comes under Entry 88 of
List I of the Seventh Schedule. Affixing stamp duty for
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transfer of shares is mentioned in Entry 91 List I of the
Seventh Schedule. According to the petitioner, the amount of
Rs.40,000/- collected from the petitioner for issuance of
succession certificate is illegal. By virtue of the second
relief, the petitioner seeks a declaration that settlement
under Section 51, A(a) and Article I(a)I Note viii & I, 1% of
the face value or market value, whichever is higher has to be
declared as illegal and unconstitutional.
4. At the outset, it requires to be pointed out that
neither by a perusal of the Writ Petition, nor upon hearing
the petitioner, the specific case of the petitioner is not
made out, clearly. Secondly, it requires to be pointed out
that the petitioner is labouring under a misconception,
inasmuch as, what has been collected from the petitioner for
the issuance of succession certificate is in accordance with
the Court Fees and Suits Valuation Act; and not the stamp
duty. Therefore, even if the declaration sought for -
assuming without admitting - is granted, the same will not
enable refund of the amount, which has been collected from
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the petitioner, since it partakes the character of court
fees, and not the stamp duty. As could be seen from Ext.P1
certificate, the court fee stamp papers worth Rs.40,000/- has
been purchased. As per the Kerala Court Fees and Suits
Valuation Act, 1959, Schedule I to Article 7 deals with the
court fee payable for certificates issued under the Indian
Succession Act. The value prescribed therein is 1%, if the
value of the debt or security does not exceed Rs.10 million.
It is accordingly that the petitioner was directed to pay
Rs.40,000/-, since the value of the shares was Rs.40 lakhs.
5. This court finds no reason to allow either of the
prayers, namely for refund of the court fee; nor for a
declaration sought for as the second relief.
The Writ Petition will stand dismissed.
Sd/-
C.JAYACHANDRAN, JUDGE
ww
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APPENDIX OF WP(C) 19036/2024
PETITIONER EXHIBITS
EXHIBIT P1 TRUE COPY OF THE SUCCESSION CERTIFICATE
DATED 7.2.2024 ISSUED BY PRINCIPAL SUB
JUDGE, KOTTAYAM.
EXHIBIT P2 TRUE COPIES OF SECTION 8A , 8B, 9A AND 9B
ARTICLE 56A OF SCHEDULE OF AMENDED INDIAN
STAMP ACT 1899, BROUGHT THROUGH FINANCE
ACT 2019 AND RULES MADE THERE UNDER SHALL
COME INTO FORCE WITH EFFECT FROM
1.7.2020.
EXHIBIT P3 TRUE COPY OF THE RELEVANT PAGES OS G.O
(P) NO.113/2019/TD DATED 24.07.2019.
