IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 30TH JULY 2008 / 8TH SRAVANA 1930 WP(C).No. 11982 of 2008(B) -------------------------- PETITIONERS: ------------ 1. MR.C.E.UNNIKRISHNAN, ADVOCATE, AGED 44 YEARS, S/O.CHERUMUKKIL EASWARA WARRIER, "POORNIMA", XLIX/671-A, HALIFAX ENCLAVE, ELAMAKKARA P.O., KOCHI-682 026. 2. MR.M.A.ASIF, ADVOCATE, AGED 44 YEARS, S/O.LATE M.K.ABDUL MAJEED, C.C.1/508(C), HARRIS NIVAS, OPP.R.D.O.OFFICE, KOCHI-682 001. 3. MRS.K.R.PRASANNA, AGED 40 YEARS, W/O.MR.T.A.SHAJI, "THACERRY", C.C.NO.XLIII/1940 (A), FATHIMA CHURCH ROAD NORTH E, KADAVANTHARA P.O., KOCHI-682 020. 4. MISS. MANUMOLE.T.C., AGED 24 YEARS, D/O.T.C.ULAHANNAN, "EDEN'S", THENGODE P.O., KOCHI-682 021. 5. MRS.NAJMA GHANI SAIT, AGED 56 YEARS, W/O.ABDUL GHANI SAIT, C.C.XII/1274A, `AALISHAN', SREE NARAYANA GURU MANDIR ROAD, CHULLICKAL, KOCHI-682 005. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, DEPT. OF TAX, GOVT. SECRETARIATE, THIRUVANANTHAPURAM. 2. SUB REGISTRAR, SUB REGISTRAR OFFICE, ERNAKULAM SOUTH, ERNAKULAM. BY GOVT. PLEADER SHRI.P.N.SANTHOSH FOR R.1,2 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C).No. 11982/08. APPENDIX PETITIONER'S EXHIBITS: P1. COPY OF THE FLOOR PLAN FOR 2ND TO 5TH FLOORS. P2. COPY OF THE PROPOSAL FOR FIXATION OF FAIR VALUE. P3. COPY OF THE GOVT. ORDER DTD.4.7.07. P4A. COPY OF THE SALE DEED IN THE NAME OF P1. P4B COPY OF THE -DO- P2. P4C. COPY OF THE -DO- P3. P4D. COPY OF THE -DO- P4. P4E COPY OF THE -DO- P5. Sdk+ ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== W.P.(C).No. 11982 of 2008 ================== Dated this the 30th day of July, 2008 J U D G M E N T The petitioners are purchasers of apartments. They presented sale deeds in respect of those apartments for registration before the 2nd respondent. For registering the same, the registering officer insisted on payment of stamp duty on the documents, which, according to the petitioner, are not payable since the conveyances presented for registration are exempted from payment of stamp duty as per Ext.P3 notification, which the 2nd respondent refused to countenance. Aggrieved by the action of the Registering Authority, the petitioners have in this writ petition seeking the following relief: “(i) issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd respondent to register Ext.P4(a), P4 (b), P4(c), P4(d) and P4(e) sale deeds without stamp duty as exempted in Ext.P3 order.” 2. The petitioners' contention is that by virtue of Ext.P3 notification issued by the Government (SRO No.677/2007) the petitioners are not liable to pay stamp duty in respect of those w.p.c.11982/08 2 documents in so far as consideration for conveyance excluding the value of the consideration of undivided interest in the land does not exceed Rs.5 lakhs. 3. The 2nd respondent has filed a statement in which the contention is that Ext.P3 notification is applicable only in respect of apartments and not to the value of undivided interest in the land and the petitioners are liable to pay stamp duty in respect of the value of the undivided interest. 4. I have considered the rival contentions in detail. 5. The notification in question reads thus: S.R.O.No.677/2007 - In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the Kerala Stamp Act, 1959 (17 of 1959), the Government of Kerala having considered it necessary in the public interest so to do, hereby remit the duties with which all instruments of conveyance relating to flats/apartments to be executed are chargeable under said Act provided the amount or value of the consideration for such conveyance excluding the amount or value of the consideration for the undivided interest in the land does not exceed Rupees 5,00,000 (Rupees Five lakhs only)” There is no dispute before me that the consideration excluding the amount or the value of the consideration for undivided interest in respect of all the sale deeds does not exceed Rs.5 lakhs. That being so, a mere reading of the notification is more than sufficient to prove that the exemption is not confined to the w.p.c.11982/08 3 value of the apartment alone. The exemption is applicable to the whole conveyance, if the consideration for such conveyance excluding the amount or the value of consideration of the undivided interest in the amount does not exceed Rs.5 lakhs. Therefore, once it is admitted that the consideration for the conveyance excluding the amount or the value of the consideration for the undivided interest does not exceed Rs.5 lakhs, the remission of stamp duty applies to the whole conveyance. Therefore, the petitioners in this writ petition are entitled to succeed in this writ petition. Accordingly, the writ petition is allowed and the 2nd respondent is directed to register the sale deeds presented for registration in accordance with law without stamp duty, provided all other statutory conditions are satisfied. For the purpose of registration, the petitioners shall re- submit the sale deeds. The writ petition is disposed of as above. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge w.p.c.11982/08 4