Kerala High Court
Pranav Menon.K vs State Of Kerala on 3 April, 2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946
WP(C) NO. 15071 OF 2023
PETITIONERS:
1 PRANAV MENON.K
AGED 31 YEARS
S/O.MURALI MENON, 'PRANAVAM', S.K LANE, KAVUNGAPARAMBA,
ANGADIPURAM POST, PERINTHALMANNA TALUK, MALAPPURAM
DISTRICT, PIN - 679322
2 FATHIMA.K
AGED 46 YEARS
W/O.MUHAMMEDALI, PAYYAL AMBALAPPADY VEETTIL,
PUTHUPPARIYARAM POST, PALAKKAD TALUK, PALAKKAD
DISTRICT, PIN - 678733
BY ADVS.
R.SREEHARI
HAMZA A.V.
VIGNESH S.
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY, TAXES
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM., PIN - 695001
2 INSPECTOR GENERAL OF REGISTRATION
KERALA, OFFICE OF THE INSPECTOR GENERAL OF
REGISTRATION, EX-MAYOR R.BALAKRISHNAN NAIR ROAD, NEAR
DISTRICT COURT, VANCHIYOOR POST, THIRUVANANTHAPURAM,
PIN - 695035
3 SUB REGISTRAR
VILAYUR, SUB REGISTRY OFFICE, VILAYUR, VILAYUR POST,
PATTAMBI TALUK, PALAKKAD DISTRICT, PIN - 679309
4 DISTRICT COLLECTOR
PALAKKAD DISTRICT, DISTRICT COLLECTORATE, CIVIL
STATION, PALAKKAD POST, PALAKKAD DISTRICT, PIN - 678001
5 REVENUE DIVISIONAL OFFICER
PALAKKAD, REVENUE DIVISIONAL OFFICE, PARAKKUNNAM,
W.P.(C).No.15071 of 2023 2
VIDYUT NAGAR, PALAKKAD POST, PALAKKAD DISTRICT,
PIN - 678001
BY ADV ADVOCATE GENERAL OFFICE KERALA
OTHER PRESENT:
SR.GP - DEEPA NARAYANAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C).No.15071 of 2023 3
VIJU ABRAHAM,J
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W.P.(C).No.15071 of 2023
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Dated this the 3rd day of April, 2024
JUDGMENT
Petitioners have approached this Court
challenging Ext.P5 order as the same has been
issued in contravention of the provision of
Section 45B of Kerala Stamp Act and against the
judgment of this Court in Shinaz Shabeer and
another v. Department of Registration and another,
2020(1) KHC 903.
2. The 1st petitioner decided to assign his 1/5th
share of property covered under Ext.P1 document in
favour of the 2nd petitioner through a registered
sale deed, and the deed was executed in favour of
the 2nd respondent on 20.4.2023. When the deed was
presented for registration the respondents have
taken a stand that the document produced for
registration is undervalued as the amount paid as
stamp duty is below the fair value fixed as per
the provisions of Section 28A of Kerala Stamp Act
and Ext.P5 communication was issued in this
regard.
3. The specific case of the petitioners that no
fair value has been fixed by the competent
authority with respect to the property, and
therefore there is no justification in issuing
Ext.P5 order.
4. The learned Government Pleader on the
strength of the counter affidavit filed by the 3 rd
respondent would submit that the Government had
issued Ext.R3(b) Circular clarifying that in cases
where the property has been sub divided and the
fair value has not been fixed for the said
property, fair value of the original subdivision
shall be levied and paid. The learned Government
Pleader further submits that the proceedings are
initiated under Section 45B and perusal of Ext.P5
itself would reveal that the same has been issued
under Section 45A(3) of the Kerala Stamp Act which
specifically empowers the registering officer on
verification if finds that the value of the land
or the consideration set forth in the instrument
is less than the fair value of the land fixed
under section 28A,he shall, by order, direct the
payment of proper stamp duty on the fair value of
the land fixed under section 28A within a period
of seven days from the date of the order and on
payment of the deficit stamp duty, the instrument
shall be duly registered. The learned Government
Pleader also would submit that if aggrieved by any
proceedings in this regard, a remedy to file an
appeal before the District Collector is provided
in Section 45A(4) of the Kerala Stamp Act.
5. In view of the alternate remedy available to
the petitioner to challenge Ext.P5 before the
District Collector, I am inclined to dispose of
the writ petition as follows:
The petitioners shall file an appeal
challenging Ext.P5 before the 4th respondent within
a period of 3 weeks from the date of receipt of a
copy of the judgment. If an appeal is preferred
within a period of 2 weeks, the same shall be
treated as filed within time. Appropriate decision
on the same shall be taken by the 4 th respondent
within an outer limit of one month, after
affording an opportunity of being heard to the
petitioners.
sd/-
VIJU ABRAHAM,
JUDGE
pm
APPENDIX OF WP(C) 15071/2023
PETITIONERS' EXHIBITS
Exhibit P1 TRUE COPY OF THE DOCUMENT NO.
3280/I/2015 OF SRO, PALAKKAD DATED
01/06/2015
Exhibit P2 TRUE COPY OF THE DOCUMENT NO.656/I/2021
DATED 29/04/2021 OF SRO KUMARANELLUR
Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT /
RECEIPT FOR ONLINE TOKEN REGISTRATION
RECEIVED BY THE 1ST PETITIONER FROM THE
REGISTRATION DEPARTMENT, GOVERNMENT OF
KERALA, WITH TOKEN NO.T7067308
Exhibit P4 TRUE COPY OF THE DRAFT OF THE DEED
EXECUTED BY THE 1ST PETITIONER IN
FAVOUR OF THE 2ND PETITIONER DATED
20/04/2023
Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE
3RD RESPONDENT WITH ORDER NO.P3/23
DATED 20/04/2023, ISSUED TO THE 1ST
PETITIONER
Exhibit P6 TRUE COPY OF THE EXTRACT OF THE WEB
PAGE INDICATING THE FAIR VALUE OF THE
LAND IN RE-SY.NO.415/3 WITH RE-SY BLOCK
NO.28 OF MALAMPUZHA II VILLAGE,
PALAKKAD TALUK, PALAKKAD DISTRICT
ISSUED BY THE DEPARTMENT OF
REGISTRATION, GOVERNMENT OF KERALA
Exhibit P7 TRUE COPY OF THE LETTER ISSUED BY THE
1ST RESPONDENT TO THE 2ND RESPONDENT
WITH NO.7085/E2/10/TAX DEPARTMENT DATED
06/05/2010
Exhibit P8 TRUE COPY OF THE DECISION OF THE
HON'BLE HIGH COURT OF KERALA REPORTED
IN 2020 (1) KHC 903 (SHINAZ SHABEER AND
ANOTHER -VS- DEPARTMENT OF REGISTRATION
AND ANOTHER)
RESPONDENT EXHIBITS
Exhibit R3(b) True copy of Circular
No.R.R.9/20442/2014 dated 01.01.2015
issued by the I.G.of Registration
Exhibit R3(a) True copy of G.O.(P)No.146/2020/Taxes
dated 30.10.2020
Exhibit R3(c) True copy of Circular
No.RR.9.20442/2014 dated 03.10.2016 of
I.G
