‘Family’ Does Not Include Grandparents Under Indian Stamp Act, Settlement by Grandchildren to Grandparent Chargeable: Madras High Court
In an important ruling under the Indian Stamp Act, 1899, the Madras High Court has clarified that the term Family does not include grandparents for the purpose of concessional stamp duty on settlement deeds. The decision was delivered on 20 February 2026 by a Full Bench comprising Justice SM Subramaniam, Justice Bharatha Chakravarthy and Justice C Kumarappan in the case of V Shiva v. The Inspector General of Registration and…
