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Recently, the Hon'ble High Court of Delhi in Ramesh Sharma vs Government Of N.C.T. Of Delhi & Ors on 8 October, 2025 held:

"It is to be noted that the Relinquishment Deed has not been referred to in Schedule 1-A (for Delhi) of the Stamp Act, however, Article 55 prescribes stamp duty payable on the release deed, which reads as under: "55. RELEASE, that is to say, any instrument (not being such a release as is provided for by section 23(a) whereby a person renounces a claim upon another person or against any specified property: (a) if the amount or value of the claim The same duty as does not exceed Rs. 1,000 Bond (No. 15) for such amount or value as set forth in the Release, (b) in any other case One hundred rupees. At this juncture, it is pertinent to refer to the judgment of the Full Bench of the Madras High Court in Chella Subbanna & Anr. v. Chella Balasubbareddi & Ors.14, where the question arose whether a coparcener, irrespective of the partition of the family property, can relinquish his own interest in favour of the other coparceners. In this regard, the Full Bench has observed as: