IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN TUESDAY, THE 9TH FEBRUARY 2010 / 20TH MAGHA 1931 WA.No. 1982 of 2007() --------------------- AGAINST THE JUDGEMENT IN WPC.8173/2007 Dated 09/04/2007 ................... APPELLANT(S): PETITIONERS: -------------------------- 1. ABDUL RASAK, AGED 60 YEARS, S/O. MUHAMMED ABDUL KHADER, RESIDING AT TC.45/596 (C), VALLAKKADAVU, BEEMAPALLI, THIRUVANANTHAPURAM. 2. SRI.ABDUL HAKKIM, TC.46/728, POONTHURA P.O.,THIRUVANANTHAPURAM. 3. HASSANKHAN, TC.45/823, NEAR UPPER PRIMARY SCHOOL,BEEMAPALLI, VALLAKADAVU, THIRUVANANTHAPURAM. BY ADV. SRI.M.RAMESH CHANDER RESPONDENT(S): RESPONDENTS: --------------------------- 1. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. SUB REGISTRAR, CHALAI SUB DISTRICT, THIRUVANANTHAPURAM. 3. RECOVERY OFFICER, DEBTS RECOVERY TRIBUNAL, ERNAKULAM. BY SR.GOVT. PLEADER SMT.K.MEERA. THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 09/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, Ag.C.J. & THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.A.No.1982 OF 2007 ------------------------------------------- Dated this the 9th day of February, 2010 JUDGMENT P.R.Raman, Ag.C.J. The question raised in this writ appeal is whether stamp duty is payable on a sale certificate issued by the recovery officer. The issue is squarely covered against the petitioners and in favour of the revenue by the decision of the Division Bench in Sub Registrar v. Nadirsha [2009 (1) KLT 630]. Thus the view taken by the learned single Judge is strictly in conformity with the decision of the Division Bench. As such, we find no ground to interfere. The writ appeal is dismissed. Sd/- P.R.RAMAN, Ag.Chief Justice. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge. kkb.10/02.