Kerala Stamp Act, 1959

The appellant (son) challenged a decree of the Kerala High Court that declared a 1985 deed executed by his father in favour of his sister (plaintiff) to be a settlement and a valid gift, thereby invalidating a later cancellation deed and sale deed dated 19.10.1993. The core issue was whether the 1985 instrument was a g…

The New Bus Stand Shop Owners Association occupied shops in a building owned by the Corporation of Kozhikode under licences issued pursuant to Section 215 of the Kerala Municipalities Act, 1994. The State of Kerala contended that these licences were in substance leases, requiring a higher stamp duty under Entry 33 of t…

The Kerala Land Reforms & Development Co‑operative Society Ltd and related societies sought remission of stamp duty on sale deeds executed either by the societies or by their members, invoking SRO No. 75/1960 which was issued under the repealed Travancore‑Cochin Co‑operative Societies Act, 1951 and the Madras Co‑operat…