Kerala High Court
Pradeep Kumar V.A vs The Sub Registrar, Idukki on 3 October, 2024
Author: Kauser Edappagath
Bench: Kauser Edappagath
W.P.(C).No.22328/2024
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 22328 OF 2024
PETITIONER:
PRADEEP KUMAR V.A., AGED 62 YEARS
S/O ANIRUDHAN, VIAMALIATH HOUSE, S N LANE, CANAL
ROAD, NORTH PARAVUR PO, ERNAKULAM DISTRICT - 682513
BY ADVS. ANOOP KRISHNA
JENNY THANKAM
RESPONDENTS:
THE SUB REGISTRAR, IDUKKI
SUB REGISTRAR'S OFFICE, MURIKKASSERY, IDUKKI
DISTRICT, PIN - 685604
Sri.B.S.Syamanthak, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C).No.22328/2024
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JUDGMENT
The petitioner entered into Ext.P1 sale agreement with one
Mr.Jilson Jose to purchase the properties having a total extent of
68.92 Ares, 24.40 Ares comprised in Sy.No.207/3Pt and 44.52 Ares
comprised in Re-Sy.No.207/8Pt in Upputhodu Village for a sum of
₹6,00,000/-. According to the petitioner, when he approached the
Sub Registrar for registration of the sale deed, he was informed
that the sale consideration shall not be less than ₹14,40,000/-. It
is in these circumstances, the petitioner has approached this Court
with the following prayers:
"i). Issue a writ of mandamus or appropriate
order or direction declaring that petitioner is liable to pay the
stamp duty for purchasing the property of 24.40 Ares in
Sy.No.207/3pt and 44.52, total 68.92 Ares of property of
Upputhodu Village, Idukki Taluk, in Idukki District is at the value
mentioned in Ext.P1 agreement in the light of the decision of this
Hon'ble Court in Maria Antony v. The Sub Registrar in
2020:KER:41818.
ii). Issue a writ of mandamus or appropriate
order or direction directing the respondent to accept the document
for conveyance of 24.40 Ares in Sy.No.207/3pt and 44.52, total
68.92 Ares of property of Upputhodu Village, Idukki Taluk, in
Idukki District and register the same in the name of the petitioner
without insisting the payment of stamp duty at the rate of value of
property mentioned in Ext.P1 agreement."
2. I have heard Sri. Anoop Krishna, the learned
counsel for the petitioner and Sri. B.S. Syamanthak, the learned
Government Pleader.
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3. The learned counsel for the petitioner submitted
that the Registrar cannot refuse to accept a document for
registration on the ground that consideration is not in tune with the
fair value fixed by the Government. On the other hand, if at all the
Registrar is of the view that the consideration set forth in the
instrument is less than the fair value of the land fixed under Section
28A of the Kerala Stamp Act, 1959 (for short 'the Stamp Act') he
has to invoke Section 45A(3) of the Stamp Act. The counsel further
submits that if such an order is passed under Section 45A (3), he
has a remedy of appeal as provided under sub-section (4) of
Section 45A.
4. The respondent has filed a counter affidavit. In
paragraph 2 it is stated that the petitioner has neither presented
the document for registration nor approached him seeking advice
till date. The learned Government Pleader submits that the
petitioner has not produced the document before the Registrar.
5. It is true that when a document is presented for
registration, the Registrar cannot refuse to accept the document at
all on the ground that the value of the land or consideration set
forth in the document is less than the fair value. On the other
hand, he has to invoke Section 45A (3) of the Stamp Act and pass
an order directing the payment of proper stamp duty on the fair
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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, duly register such instrument. If any person is
aggrieved by the order passed under Section 45A (3), he can prefer
appeal before the Collector.
6. Having heard the learned counsel for the
petitioner and the learned Government Pleader, this writ petition is
disposed of as follows:
(i) The petitioner shall produce the document for
registration before the respondent.
(ii) On receipt of the said application, the respondent
shall take a decision so far as the consideration set forth in the
instrument is concerned, under Section 45A (3) of the Stamp Act
and pass an order.
(iii) Thereafter, the respondent shall proceed to
register the document in accordance with law, if it is otherwise in
order.
Sd/-
DR. KAUSER EDAPPAGATH
JUDGE
kp
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APPENDIX OF WP(C) 22328/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE AGREEMENT EXECUTED
BETWEEN THE PETITIONER AND MR JILSON JOSE
DATED 03.02.2024
Exhibit P2 THE TRUE COPY OF THE FAIR VALUE OF LAND
SEARCHED FROM THE WEBSITE OF THE
DEPARTMENT OF REGISTRATION IN THE YEAR
2023 AS PER SRO 420/2023 DATED 25.03.2023
Exhibit P2(a) THE TRUE COPY OF THE FAIR VALUE OF THE
PROPERTY AS PER THE WEB SITE OF THE
REGISTRATION DEPARTMENT IN THE YEAR 2010
BY NOTIFICATION AT RS 7920 ARES
Exhibit P3 THE TRUE COPY OF JUDGMENT DATED
16.11.2020.IN WP (C) 21758, IN 2020 KER
41818 (MARIA ANTONY S. VS THE SUB
REGISTRAR)
Exhibit P4 THE TRUE COPY OF THE JUDGMENT IN WP (C)
40942 OF 2018 (JANATH SHARIF VS THE SUB
REGISTRAR) DATED 17.12.2018 OF THIS
HON:BLE COURT
Exhibit P5 THE TRUE COPY OF THE TAX RECEIPT REMITTED
BY THE VENDOR IN UPPUTHODU VILLAGE DATED
27.04.2024
RESPONDENT EXHIBITS
Exhibit R1(a) The Gazette Notification of GO(P)
No.45/2023/Taxes dated 25.03.2023
