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4. In answer to the above submissions, the learned Government Pleader submitted that mere signing of a document cannot be treated as the execution of that document. For completion of the execution, something more is required. In the case of documents, which are to be compulsorily registered, registration is necessary. In support of this submission, reliance is placed on the definition of 'executed' contained in the Law Lexicon of Ramanatha Iyer, third edition, 2005. Reliance is also placed on the decision of the Divisional Court in Terrapin International Ltd. v. Inland Revenue Commissioner, 1976 (2) All England Reports 461. Therefore, the learned Government Pleader contends that the petitioners are bound to pay the enhanced stamp duty for registration of their documents. The learned Government Pleader also pointed out that in some cases, the documents were signed subsequently, but they have been predated, to appear that they are executed before 1.4.2005.

5. The dispute between the parties lies within a very narrow compass. I feel that going by the relevant statutory provisions, the contentions of the petitioners have to be accepted. In view of the definition of 'execution' contained in Section 2(f) of the Stamp Act, a document shall be deemed to be executed for the purpose of the Kerala Stamp Act, at the time of signing it. The stamp duty payable on it, is the one that is prevailing at the time of signing the document, in view of Section 17 of the Stamp Act. By virtue of Section 23 of the Registration Act, if the document is presented within four months of its execution, it is liable to be registered. The statutory provisions are clear and unambiguous. They admit no other interpretation. The decisions in Manohar Kammath's and Mediya Anasuyamma's cases mentioned above, support this view. The definition of 'execution' cited by the learned Government Pleader from the Law Lexicon and also the decision in Terrapin International's case mentioned above, could have been relied on, if there was no definition of 'execution' in the Stamp Act. When interpreting the provisions of the Stamp Act, the Court is to be guided by the definition of 'execution' contained in the Act. It cannot go after any meaning given to it in the Law Lexicon or in the English decision.