IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 25TH MAY 2011 / 4TH JYAISHTA 1933 WP(C).No. 14094 of 2011(J) -------------------------- PETITIONER(S): --------------- BHAGEERATHI K., AGE 65 YEARS, D/O.LATE KRISHNAN, PAZHAVILA, HOUSE NO.RVCA 142, THEVALLY, KOLLAM-9. BY ADV. SRI.PRAKASH KESAVAN SRI.V.SETHUNATH RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY PRINCIPAL SECRETARY, DEPARTMENT OF TAX, GOVERNMENT SECRETARY, THIRUVANANTHAPURAM, PIN-695001. 2. SUB REGISTRAR, SUB REGISTRAR OFFICE, FORT, THIRUVANANTHAPURAM, PIN-695004. GP SRI.P.NARAYANAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ....................................................... W.P.(C).14094/2011 .............................................. Dated this the 25th day of May, 2011 JUDGMENT The petitioner purchased a one bed room flat constructed by the Kerala State Housing Board for a total consideration of Rs.103611 excluding the undivided interest on the land. When the same was presented for registration, petitioner was directed to pay stamp duty on the same by the 2nd respondent. Petitioner's contention is that the sale deed in question is exempted from stamp duty in view of Ext.P3 notification issued by the Government, under the provisions of the Kerala Stamp Act, wherein such sales are exempted from payment of stamp duty. Petitioner also relies on Ext.P5 judgment of this Court in similar cases. 2. Heard the learned Government Pleader also. It is not brought out as to why Ext.P3 notification and Ext.P5 judgment of this Court are not applicable to the sale deed presented by the petitioner for registration. Accordingly, it is declared that the exemption provided by Ext.P3 notification is applicable to the sale deed presented by the petitioner for registration. W.P.(C).14094/11 2 Therefore, on resubmission of the sale deed for registration of the petitioner, the 2nd respondent shall register the same granting exemption from payment of stamp duty as given in Ext.P3, provided all other conditions are satisfied. The writ petition is allowed as above. No cost. P.R.RAMACHANDRA MENON, Judge mrcs