Mathew Thomas vs The District Registrar (Audit)
2022 Latest Caselaw 3091 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
           THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
     THURSDAY, THE 17TH DAY OF MARCH 2022 / 26TH PHALGUNA, 1943
                      WP(C) NO. 28907 OF 2021
PETITIONER:

             MATHEW THOMAS
             CHERAKOT HOUSE, ARAKUZHA, MUVATTUPUZHA P. O. -
             686661.

             BY ADVS.
             L.RAM MOHAN
             M.AUBREY ABRAHAM ISAAC



RESPONDENTS:

       1     THE DISTRICT REGISTRAR (AUDIT)
             CIVIL STATION, PALAKKAD - 678 001.

       2     THE SUB REGISTRAR
             KOLLENGODU PALAKKADU DISTRICT, PIN - 678 506.

       3     THE DISTIRCT COLLECTOR
             COLLECTORATE PALAKKADU, PIN - 678 001.


OTHER PRESENT:

            SMT.AMMINIKUTTY SR,G,P




       THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON    17.03.2022,   THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO. 28907 OF 2021           2

                            JUDGMENT

The petitioner impugns Ext.P5, through which,

the 1st respondent - District Registrar (Audit) has

demanded that he remits stamp duty on the property

covered by Ext.P1, for its registration in terms of

Section 28A of the Kerala Stamp Act, including its

value of annual yield as part of the consideration.

2. Shri.L.Ram Mohan - learned counsel for the

petitioner, explains that the District

Registrar(Audit) was acting under Section 45B of the

Kerala Stamp Act on a reference made to him by the

Sub Registrar and that his opinion in Ext.P5, that

the annual yield will also have to be taken into

account, is illegal and unlawful. He, therefore,

prayed that Ext.P5 be set aside and the Sub Registrar

be directed to register Ext.P1, after determining the

stamp duty based on the sale consideration mentioned

therein.

3. The learned Senior Government Pleader -

Smt.K.Amminikutty, in response, submitted that Ext.P5

order is only a provisional one and that a final

decision has not yet been taken. She submitted that,

however, as is evident from Ext.P5, the District

Registrar(Audit) has only acted as per Ex.P2

declaration of the petitioner, wherein, the annual

yield of the property has also been indicated.

4. Even when I hear the learned Senior

Government Pleader on the afore lines, I fail to

fathom how the District Registrar (Audit)or the Sub

Registrar could have taken into account the annual

yield of a property declared by the seller or the

buyer, particularly when it is a flexible figure,

which can change from time to time. In addition, I do

not see any statutory provision which would permit

the Authorities to have done so.

5. I am persuaded to the afore view being guided

by the decision of this Court in Abid and Another v.

Revenue Divisional Officer, Ottapalam and Others

[2010(3)KHC 353], the holdings in which, relating to

Section 45B of the Kerala Stamp Act still, holds the

field.

In the afore circumstances and recording the

submissions of the learned Senior Government Pleader

that Ext.P5 is only a provisional order, I order this

writ petition and set aside the same; with a

consequential direction to the 2nd respondent - Sub

Registrar to redetermine the stamp value payable on

Ext.P1, after affording the petitioner an opportunity

of being heard, and to intimate him as expeditiously

as is possible, but not later than two weeks from the

date of receipt of a copy of this judgment.

Needless to say, the petitioner will either be

at liberty to have the document registered on the

stamp value determined by the Sub Registrar, or take

such other legal action if he is so interested; for

which purpose, all his contentions are left open.

Sd/-

DEVAN RAMACHANDRAN JUDGE MC/17.3

APPENDIX OF WP(C) 28907/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SALE DEED NO.2101/21 DATED 20.10.21.

Exhibit P2 TRUE COPY OF THE REFERENCE REPORT DATED 21.10.21.

Exhibit P3 TRUE COPY OF THE NOTICE DATED 05.11.21.

Exhibit P4 TRUE COPY OF THE REPLY SUBMITTED BY PETITIONER.

Exhibit P5 TRUE COPY OF THE ORDER DATED 01.12.21.