IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE V.GIRI MONDAY, THE 17TH NOVEMBER 2008 / 26TH KARTHIKA 1930 WP(C).No. 32751 of 2008(Y) -------------------------- PETITIONER(S): --------------- 1. MR.K.S.JOSEPH, AGED 48 YEARS, S/O.DEVASSY @ SEBASTIAN, RESIDING AT C.C.NO.XL/6588, KALATHIPARAMBIL HOUSE, MARKET ROAD, KOCHI - 682 011. 2. MRS.MONICA E.D. @ MONICA JOSEPH, AGED 48 YEARS, W/O.K.S.JOSEPH, RESIDING AT C.C.NO.XL/6588, KALATHIPARAMBIL HOUSE, MARKET ROAD, KOCHI - 682 011. 3. MRS.SHEEBA VARGHESE, AGED 34 YEARS, W/O.VARGHESE VARGHESE, KOCHERIL HOUSE, H.NO.42, NOEL PALMDALE, KUSUMAGIRI P.O NILAPATHINJAMUGAL, KAKKANADU, PIN - 682 030. 4. MR.S.SHAKEEB, AGED 39 YEARS, S/O.A.SHAFFI, QUARTERS NO.E2/215, WILLINGDON ISLAND, KOCHI - 682 003. BY ADV. SRI.GRASHIOUS KURIAKOSE RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, DEPT OF TAX GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 2. SUB REGISTRAR, SUB REGISTRAR OFFICE ERNAKULAM SOUTH, ERNAKULAM. BY GP SMT.SUDHA DEVI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: V.GIRI, J ------------------- W.P.(C).32751/2008 -------------------- Dated this the 17th day of November, 2008 JUDGMENT The issue raised by the petitioners is covered by Ext.P4 judgment passed by a learned Judge of this Court. Paragraph 5 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 W.P.(C).32751/2008 2 consideration for the conveyance excluding the amount or the value of the consideration for the undivided interest does not exceed Rs.5 Lakhs, the remission of stamp duty applies to the whole conveyance. Therefore, the petitioners 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 petitioners shall resubmit the sale deeds. 2. In the result, it is declared that the directions contained in Ext.P4 judgment are applicable to the petitioners also. Accordingly, the second respondent is directed to register the Sale Deeds presented by the petitioners for registration, in accordance with law, without stamp duty provided all other statutory W.P.(C).32751/2008 3 conditions are satisfied. Petitioners shall resubmit the Sale Deeds for the purpose of registration. Writ petition is disposed of as above. V.GIRI, Judge mrcs