IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 24TH MAY 2010 / 3RD JYAISHTA 1932 WP(C).No. 15802 of 2010(A) -------------------------------------- PETITIONER: ------------------- SMT.VINU VIJAYAN, AGED 30 YEARS, D/O.N.VIJAYAN, RESIDING AT PRASANNA VILAS, NRA 16, CUTCHERY.P.O, KOLLAM-691013. BY ADVS. SRI.ABRAHAM P.GEORGE, SRI.PRAKASH KESAVAN. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY, DEPARTMENT OF TAX, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. SUB REGISTRAR, SUB REGISTAR OFFICE, MUTTOM, THIRUVANANTHAPURAM. R1 & R2 BY GOVT. PLEADER SRI. P. NARAYANAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/05/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 15802 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of May, 2010 J U D G M E N T The petitioner purchased a two bed room flat constructed by the Kerala State Housing Board for a total consideration of Rs.3,70,160/- 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.P4 judgment of this court in similar cases. 2. I have heard the learned Government Pleader also. The learned Government Pleader could not satisfy me that Ext.P3 notification and Ext.P4 decision of this court are not applicable to the sale deed presented by the petitioner W.P.(C)No. 15802 of 2010 -2- 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. 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 provided in Ext.P3, provided all other conditions are satisfied. The writ petition is allowed as above. S. SIRI JAGAN JUDGE shg/