IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 36197 of 2008(H) ----------------------------------------- PETITIONER(S): ------------------------- K.T.FRANCIS, SUB REGISTRAR (RETIRED), KOLLAMANA, "MENLO PARK",THOTTAKKATTUKARA, ALUVA-683 108. BY ADVS. MR.N.SUGATHAN, SMT.VARSHA BHASKAR, MR.S.PRASANTH (AYYAPPANKAVU). RESPONDENT(S): -------------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INSPECTOR GENERAL OF REGISTRATION, KERALA, VANCHIYOOR, THIRUVANANTHAPURAM-35. 3. THE DISTRICT REGISTRAR (GENERAL), CHEMPUKAVU, THRISSUR-20. 4. THE ACCOUNTANT GENERAL(A & E),KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. ANOTNY MUKKATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.36197/2008 H APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER NO.E2-24219/06 DTD. 19/06/2007 OF THE 2ND RESPONDENT. P2: COPY OF PAYMENT OF GRATUITY ORDER DTD. 11/09/2007 ISSUED BY 4TH RESPONDENT. P3: COPY OF LETTER NO.E1-3258/06 DTD. 19/06/08 WITH COPY OF LIABILITY CERTIFICATE. P4: COPY OF ORDER NO.ARA1-9266/07 DTD. 11/03/2008 OF THE 2ND RESPONDENT. P5: COPY OF STATEMENT SHOWING THE DETAILS OF THE DOCUMENTS WHICH WERE REGISTERED IN SRO AYYANTHOLE WITHOUT RECKONING FAIR VALUE. P6: COPY OF LETTER NO.E2-24219/06 DTD. 3/07/2008 OF THE 2ND RESPONDENT. P7: COPY OF LETTER NO.17422/03/Q5(2) DTD. 8/01/04 OF THE DIRECTOR, PRINTING & STATIONERY WITH ENDORSEMENT OF RESPONDENTS 2 & 3 COMMUNICATED TO PETITIONER ON 15/01/2004. P7(A): THREE RELEVANT PAGES OF THE NOTIFICATION FIXING FAIR VALUE. P8: COPY OF REPRESENTATION DTD. 12/07/2008 TO THE 1ST RESPONDENT. P9: COPY OF REPRESENTATION DTD. 12/07/2008 TO THE 2ND RESPONDENT. P10: COPY OF LETTER NO.E2-24219/06 DTD. 18/10/2008 OF THE 2ND RESPONDENT. P11: COPY OF LETTER DTD. 5/07/08 OF THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss P.N.RAVINDRAN, J. ------------------------------------- W.P.(C)No.36197 of 2008 -------------------------------------- Dated 3rd June, 2009 JUDGMENT Heard Sri.N.Sugathan, the learned counsel appearing for the petitioner and Sri.Antony Mukkath, the learned Government Pleader appearing for the respondents. 2. The petitioner retired from service on 30.9.2006 while he was serving as Sub Registrar at Ayyanthole in Thrissur District. After retirement, the terminal benefits payable to him were sanctioned as per Exts.P1 and P2 orders. Thereafter, on 19.6.2008, the District Registrar (General), Thrissur issued Ext.P3 liability certificate and forwarded it to the second respondent. The second respondent thereupon issued Ext.P6 letter calling upon the petitioner to remit the balance amount due from him as per Ext.P3 after adjusting the DCRG against the liability mentioned in Ext.P3. Exts.P3 and P6 are under challenge in this writ petition. 3. The petitioner does not dispute his liability to pay the amounts covered by items 1 to 3 and 5 in Ext.P3 certificate. He challenges only the fixation of the sum of Rs.9,30,899/= covered by item No.4 in Ext.P3 liability certificate as his liability. According to the petitioner, this amount represents the additional stamp duty and WP(C).No.36197/2008 2 registration charges payable in respect of instruments registered between 5.1.2004 and 14.1.2004. The petitioner states that though the circular enhancing the fair value was issued on 5.1.2004, it was communicated to the office where he was working only on 15.1.2004 and therefore, he and his subordinates were not aware of the directions issued therein. The petitioner contends that the registration of the instruments referred to in Ext.P5 during the period from 5.1.2004 to 14.1.2004 cannot therefore be objected to. 4. The learned counsel on both sides agree that the very same issue was considered by a learned single Judge of this Court in W.P.(C)No.36881 of 2008 wherein it was held that as the notification issued on 5.1.2004 was not communicated till 15.1.2004, it cannot be stated that there was failure of duty or negligence in discharge of the functions of the Sub Registrar who was the petitioner therein. This Court accordingly held that the petitioner therein cannot be saddled with the liability. In the light of the decision of this Court in W.P.(C) No.36881 of 2008, the respondents cannot fix the sum of Rs.9,30,899/= as the petitioner's liability and recover it from the DCRG payable to him. I therefore quash Ext.P3 in so far as it relates to item No.4 therein and also Ext.P6 letter and direct the respondents to disburse to the petitioner the DCRG that he is entitled to after WP(C).No.36197/2008 3 deducting the amounts covered by item Nos.1 to 3 and 5 in Ext.P3 certificate (Rs.5444/= in all). Payment as directed above shall be made within two months from the date on which the petitioner produces a certified copy of this judgment before the second respondent. The writ petition is allowed as above. No costs. P.N.RAVINDRAN Judge TKS