ORDER : M. Govindaraj, J. 1. Challenging the order of the first respondent in PA.Mu. No. 49518/P1/2011 dated 23.12.2012, appellant has preferred this appeal. 2. One K. Ganesan by Will dated 12.04.1990 bequeathed life interest in favour of his wife and absolute interest in favour of his grandson, the appellant herein. On 18.10.2002, the said Ganesan died. Since the Will was not probated the family members have entered into a family arrangement. As per the family arrangement the wife and daughters of the deceased Ganesan have given the property to the grandchildren as intended by the testator in his Will. However, the conveyance by the daughters of Ganesan was considered as settlement by non family members as they do not fall within the definition of 'family'. Therefore, the first respondent imposed stamp duty in respect of shares of daughters of Ganesan settled in favour of their brother's son under Art. 58(a)2 of Sch. I of Indian Stamp Act. 3. I have considered the rival submissions. 4. It is pertinent to note that Government in notification No. 5450/C2/05 has clarified the definition of family for the purpose of Art. 45(a) of Sch. I of Indian Stamp Act. The clarification is given by the Government to the effect that even though the parent died, the sisters and brother shall be construed as sons and daughters and they will fall within the definition family. This will also apply to the children of the predeceased sons and daughters. Notification is extracted as under: xxx 5. If it is considered as per the clarification, the daughters of Ganesan also fall under the definition Family. The conveyance or settlement made by them in favour of the children of predeceased sons shall be considered as a transaction between the family members. They cannot be treated as members outside the family but included within the meaning of family. In that view of the matter, the stamp duty shall be imposed as per Art. 45(a) of Sch. I of the Indian Stamp Act. Insofar as the order passed by the first respondent without reference to the notification No. 5450/C2/05 dated 11.03.2005 is bad and accordingly set aside. With the above direction, this Civil Miscellaneous Appeal is allowed. No costs.