IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 2ND FEBRUARY 2010 / 13TH MAGHA 1931 WA.No. 158 of 2010() -------------------- AGAINST THE JUDGEMENT IN WPC.18265/2009 Dated 01/12/2009 .................... APPELLANTS/RESPONDENTS 3 TO 5 -------------------------------- 1. THE JOINT REGISTRAR(GENERAL) OF CO-OPERA TIVE SOCIETIES, MALAPPURAM. 2. THE DISTRICT REGISTRAR, MELATTUR, PERINTHALMANNA, MALAPPURAM DISTRICT. BY G.P. SRI.LAKSHMI NARAYAN RESPONDENTS/PETITIONER AND RESPONDENTS 1,2 --------------------------------------------- 1. KAPPIL SHOUKATHA ALI, S/O.ABDU, AGED 52 YEARS, VELIYANCHERRY PO, METHATHUR VIA, MALAPPURAM DISTRICT. 2. THE PERINTHALMANNA CO-OPERATIVE AND AGRICULTURAL RURAL DEVELOPMENT BANK, PERINTHALMANNA MALAPPURAM DISTRICT. REPRESENTED BY ITS SECRETARY. 3. THE SALE OFFICER,PERINTHALMANNA CO-OPERA TIVE AND AGRICULTURAL RURAL DEVELOPMENT BANK, PERINTHALMANNA MALAPPURAM DISTRICT. R1 BY ADV. SRI.K.MOHANAKANNAN R2 BY ADV. SRI.P.K.VIJAYAMOHAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 02/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... Writ Appeal No.158 of 2010 .................................................................... Dated this the 2nd day of February, 2010. JUDGMENT Ramachandran Nair, J. Appeal is filed by the State challenging the judgment of the learned Single Judge who has vacated proceedings initiated by the District Registrar demanding deficit stamp duty in respect of a document proposed to be executed by the creditor-Bank in favour of itself who purchased the property in recovery proceedings. However, it is the finding of the learned Single Judge that during pendency of the proceedings initiated by the District Registrar, the borrower contested the sale which was cancelled by the Joint Registrar vide Ext.P3 order. The document proposed to be executed was pursuant to sale which stands cancelled. Therefore, there is no need to execute the document itself and the party is free to withdraw the document presented for registration. Consequently the learned Single Judge rightly found that there can be no evasion of stamp duty. We, therefore, dismiss the Writ Appeal. If the matter is settled between the creditor-Bank and the 2 borrower, then the Bank is bound to return the original title deeds along with the sale certificate which stands cancelled now. However, we make it clear that if registration is proceeded with, State is entitled to recover stamp duty on the value of the property. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms