Rajasthan Stamp Act, 1998–General Clauses Act, 1897–Sec. 3(20)–Hindu Adoption & Maintenance Act, 1954–Sec. 12–Notification dated 06.03.2013–Exemption scheme–Benefit of–Availability–Registration of gift deed–Notification uses the word “Brother” and that has to be construed strictly by using the doctrine of strict interpretation–After the respondent no. 4 had gone to adoption, the petitioner cannot be said to be his brother–Once the ties with natural brother stood severed as per the provisions of Sec. 12 and its proviso, then the respondent no. 4 cannot be said the brother of the petitioner–Petitioner is not entitled to get the benefit of Notification dated 06.03.2013.
