IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 20TH JULY 2010 / 29TH ASHADHA 1932 WP(C).No. 22560 of 2010(T) -------------------------------------- PETITIONER: ------------------- MR.K.P.PAUL SAJAN, AGED 48 YEARS, S/O.K.T.PHILIP, KUNUKKASSERY HOUSE, C.C.XXVII/1113, PANAMPILLY NAGAR, PERMANOOR P.O., ERNAKULAM VILLAGE, KANAYANOOR TALUK, ERNAKULAM DISTRICT, PIN-682 036. 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. R1 & R2 BY GOVT. PLEADER SRI. P. NARAYANAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20/07/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 22560 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 20th day of July, 2010 J U D G M E N T The petitioner purchased a flat, the construction cost of which is Rs.3,86,771/-. According to the petitioner, by Ext.P3 Government order, for registration of sale deed in respect of flats, the construction cost of which is less than Rs.5 lakhs excluding the value of undivided interest in the land, stamp duty is exempted for registration of the sale deed in respect of the same. However the 2nd respondent is insisting on the petitioner paying stamp duty in respect of the sale deed is the grievance of the petitioner in this writ petition. Therefore the petitioner has filed this writ petition seeking the following reliefs: “(i) issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd respondent to register Ext.P5 sale Deed without stamp duty as exempted in Ext- P3 order; (ii) issue such other writ, order or directions as this Hon'ble Court deems fit to be granted in the facts and circumstances of the case including the cost of this proceedings.” W.P.(C)No. 22560 of 2010 -2- 2. I have heard the learned Government Pleader also. By Ext.P4 judgment in W.P.(C) No.11982/2008, I had considered a similar writ petition and held that such sale deeds are exempt from payment of stamp duty. Accordingly this writ petition is allowed and the 2nd respondent is directed to register the sale deed presented for registration by the petitioner in accordance with law without insisting on payment of stamp duty, provided all other statutory conditions are satisfied. For the purpose of registration, the petitioner shall resubmit the sale deed. S. SIRI JAGAN JUDGE shg/