Mr.A.M.Kharim vs The Principal Secretary
2021 Latest Caselaw 13747 Ker

WP(C) NO. 12961 OF 2021         1

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
          THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V
        FRIDAY, THE 2ND DAY OF JULY 2021 / 11TH ASHADHA, 1943
                       WP(C) NO. 12961 OF 2021
PETITIONER/S:

            MR.A.M.KHARIM
            AGED 68 YEARS
            S/O A.K.MOIDEEN, ANJIKATH HOUSE, NEAR PIPELINE,

            COCHIN UNIVERSITY P.O.PIN-682 022.

            BY ADVS.
            ATHUL SHAJI
            ANWIN JOHN ANTONY



RESPONDENTS:

    1       THE PRINCIPAL SECRETARY
            TAXES DEPARTMENT, GOVERNMENT OF KERALA, GOVERNMENT
            SECRETARIAT, THIRUVANANTHAPURAM-695 001.
            ([email protected])
    2       THE INSPECTOR GENERAL OF REGISTRATION,
            REGISTRATION DEPARTMENT, GOVERNMENT OF KERALA ,
            VANCHIYOOR, THIRUVANANTHAPURAM-695 035.
            ([email protected])
    3       SUB REGISTRAR,
            OFFICE OF THE SUB REGISTRAR , PERUMPILLY BUILDINGS,
            ABOVE KEERTHILAL JEWELLERY, NEAR MAHARAJAS COLLEGE
            GROUND METRO STATION, M.G.ROAD, KOCHI-682 011.




            SMT K AMMINIKUTTY, SR GOVERNMENT PLEADER




     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 12961 OF 2021                  2

                                      JUDGMENT

The petitioner states that on an item of property owned by him and

located at Judges Avenue, Kaloor he constructed an apartment by name

"Gardenia". According to the petitioner by Ext.P1 notification dated 27.03.2010,

the Government of Kerala had offered to give considerable deduction in stamp

duty on condition that the concessional rate shall apply only if the transfer takes

place within 6 months from the date of allotment of house number by the local

bodies. The stamp duty payable was Rs.5 for every Rs.100/- or part thereof.

The 18 apartments constructed by the petitioner has been numbered as per

Ext.P2 proceedings dated 04.01.2021. The petitioner was entitled to the benefits

of Ext.P1 if the flats are registered on or before 04.07.2021. The petitioner

contends that the lockdown was imposed in the State for the period from

08.05.2021 and it was lifted only on 16.06.2021. The petitioner was therefore

disabled from enjoying the benefits of the full period of six months. He states

that in similar circumstances Ext.P3 and P4 clarificatory orders were issued by

the Government excluding the period of lockdown. In the said circumstances,

the petitioner is stated to have submitted Ext.P5 representation before the

respondents 1 and 2. However his grievance is that the respondents have not

acted upon the same. It is in the afore circumstances that the petitioner is

before this Court seeking the following reliefs:

(i) issue a writ of mandamus or any other writ, order or direction directing

the 1st respondent to extend the 41 days' time lost due to second lockdown

from 08.05.2021 to 16.06.2021 in computing the 6 months by extending 41

days for availing the benefit of Ext.P1 as granted in Exhibits P3 and P4.

2. Sri. Athul Shaji, the learned counsel submitted that the six months period

as per Ext.P1 is due to expire on 03.07.2021. The State Government has declared a

complete lockdown on 03.07.2021 and 04.07.2021 and the next working day is on

05.07.2021. Some of the purchasers would be in a position to present the document

for registration on 05.07.2021 whereas some may be disabled from doing so. In the

said circumstances, for the benefit of those persons who are desirous of availing the

benefit of Ext.P1 it may be made clear that if the parties act in terms of Ext.P1 on

05.07.2021, the act be considered as done or taken in due time in view of Section 10

of the General Clauses Act, 1897. He also prays that for those individuals who are not

able to avail the benefits, necessary directions be issued to the 1st respondent to

consider Ext.P5 representation within a time frame.

3. I have heard the learned Government Pleader who submitted that if the

document is presented for registration on 05.07.2021, being the next working day, the

benefit of Ext.P1 can be extended.

4. Having regard to the submissions advanced, this writ petition is disposed

of with the following directions:

1. If the petitioner acts in terms of Ext.P1 and presents the document on

05.07.2021 for registration, the same shall be considered as done or taken

in due time.

2. Ext.P5 representation pending before the 1st respondent shall be taken up

and appropriate orders shall be passed with notice to the petitioner

expeditiously, at any rate, within a period of one month from the date of

production of a copy of this judgment.

Sd/-

RAJA VIJAYARAGHAVAN V JUDGE IAP

APPENDIX OF WP(C) 12961/2021

PETITIONER ANNEXURE

Exhibit P1 TRUE COPY OF THE GAZETTE NOTIFICATION PUBLISHED AS SRO NO 325/2010 PUBLISHED IN K.G.EXT NO 750 ON 27.3.2010

Exhibit P2 TRUE COPY OF THE PROCEEDINGS NO ISO/CER/8/34432/2020 DATED 4.1.2021 OF THE COCHIN MUNICIPAL CORPORATION NUMBERING ONE AMONG APARTMENT VIDE NO 65/332 (B) IN THE NAME OF THE PETITIONER

Exhibit P3 TRUE COPY OF THE GO(P) NO 101/2020/TAXES DATED 5.8.2020 PUBLISHED AS S.R.O NO 490/2020 DATED 7.8.2020 IN K.G.EXT NO 1793

Exhibit P4 TRUE COPY OF THE GO(P) NO 177/2020/TAXES DATED 31.12.2020 PUBLISHED AS S.R.O NO 941/2020 DATED 31.12.2020 IN K.G.EXT NO

Exhibit P5 TRUE COPY OF THE REPRESENTATION DATED 8.6.2021 SUBMITTED BY THE PETITIONER BEFORE THE 1ST AND 2ND RESPONDENTS