IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI MONDAY, THE 22ND JUNE 2009 / 1ST ASHADHA 1931 WP(C).No. 16722 of 2009(I) ------------------------------------ PETITIONER(S): ------------------------ MR.ABDUL SAMAD V.P., AGED 42 YEARS, S/O.LATE CHEKKUTTY HAJI, K.P.HOUSE, MALOOR P.O., SHIVAPURAM VILLAGE, THALASSERY TALUK, KANNUR, 670 702, REP. BY HIS P/A.HOLDER MR.P.C.ASHRAF, 37 YEARS, S/O.KUNHAMMED, BAVORAKAD(H), NEERVELI P.O., VIA.NIRMALAGIRI, KANNUR-670 701. BY ADV. MR.GRASHIOUS KURIAKOSE RESPONDENT(S): ------------------------- 1. STATE OF KERALA, REP. BY PRINCIPAL SECRETARY, DEPT. OF TAX, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. SUB REGISTRAR, SUB REGISTRAR OFFICE, ERNAKULAM SOUTH, ERNAKULAM. BY GOVT. PLEADER MR.P.N.SANTHOSH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI,J. ------------------------- W.P ( C) No. 16722 of 2009 -------------------------- Dated this the 22nd June,2009 J U D G M E N T The issue raised by the petitioner is covered by judgment in WPC No.31147 of 2008 passed by this Court. Paragraph 1 of the same reads as follows and the judgment has become final. 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 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 W.P ( C) No. 16722 of 2009 2 does not exceed Rs.5 Lakhs, the remission of stamp duty applies to the whole conveyance. Therefore, the petitioner in this writ petition are entitled to succeed in tis 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 petitioner shall resubmit the sale deeds. 2. In the result, it is declared that the directions contained in the judgment in WPC No.31147 of 2008 are applicable to the petitioner also. Accordingly, the second respondent is directed to register the sale deeds presented by the petitioner for registration, in accordance with law, without stamp duty provided all other statutory conditions are satisfied. Petitioner shall resubmit the sale deeds for the purpose of registration. Writ petition is disposed of as above. (V.GIRI,JUDGE) ma W.P ( C) No. 16722 of 2009 3 W.P ( C) No. 16722 of 2009 4