The Court dismissed an original petition challenging the rejection of a refund claim for registration fees levied on a land transfer deed. It held that calculating fees based on the property's market value mentioned in the deed was correct.
The petitioner's claim for refund of registration fees was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE V.GIRI
FRIDAY, THE 3RD OCTOBER 2008 / 11TH ASWINA 1930
OP.No. 6592 of 2002(I)
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PETITIONER(S): -------------------------
THE MALANKARA CATHOLIC DIOCESE THIRUVALLA, REP.BY REV.FR. ABRAHAM, KARNIMBANAMANNIL, AGED 50 YEARS, SON OF K.P.ABRAHAM, FROM KARIMBANAMNNIL VADASSERIKARA VILLAGE, NOW RESIDING AT MARY GIRI ARAMANA, CHALIAKKARA MURI, THIRUVALLA VILLAGE, THIRUVALLA TALUK, PATHANAMTHITTA DISTRICT, THE POWER OF ATTORNEY HOLDER OF THE BISHOP OF MALANGARA CATHOLIC DIOCESE.
BY ADV. FR.JOHNY THOTTAM SRI.JOHNSON GOMEZ
RESPONDENT(S):
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1. THE INSPECTOR GENERAL OF REGISTRATION, INSPECTOR
2. THE SUB REGISTRAR, SUB REGISTRY OFFICE,
GOVERNMENT PLEADER SMT.SREELATHA
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 03/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ORDER ON CMP. NO.11592/2002 IN OP. NO.6592/2002
DISMISSED
3.10.2008
SD/- V.GIRI, JUDGE
APPENDIX
PETITIONERS EXHIBITS
P1:- COPY OF THE DEED OF TRANSFER DT. 23.6.1999 OF THODUPUZHA SRO. P2:- COPY OF THE RECEIPT NO.76 DT. 21.7.1999 ISSUED BY THE 2ND RESPONDENT.
P3:- COPY OF THE JUDGMENT DT. 16TH SEPTEMBER 2000 IN OP 26612/99 OF THIS HONOURABLE COURT.
P4:- COPY OF THE APPLICATION DT. 18.12.2000 SUBMITTED BY THE PETITIONER TO THE IST RESPONDENT THROUGH THE 2ND RESPONDENT.
P5:- COPY OF THE ORDER NO.R.R. 1-29558/01 DT. 20.11.01 ISSUED BY THE IST RESPONDENT.
/ TRUE COPY/
P.S. TO JUDGE
tss
V. GIRI, J.
OP.NO. 6592 of 2002
Dated this the 3rd day of October, 2008.
JUDGMENT
The petitioner has transferred an extent of 84 Ares 58 square meters equivalent to 2 acres 9 cents of land in survey No.1/1 of Attuppara Thavalam in Kattappana village to the Sacred Hearts Salesian Sisters Society. As per the original of Ext.P1 transfer no amount was received as consideration thereof and it is so expressed in the document as well. The stamp duty levied on the document was only Rs.50/- and according to the petitioner the Assistant Collector Devikulam has found that Ext.P1 is sufficiently stamped. But the registering authority levied and collected an amount of Rs.17,265/- by way of registration fees. This according to the petitioner was calculated at a percentage on the amount which was otherwise shown as market value of the property. The petitioner sought for refund of the same which was rejected under Ext.P5 order and the same has been challenged in this OP.
OP.6592 /2002 2
leviable is only Rs.100/- if the value cannot be determined on the document or document is liable to stamp duty at a fixed amount irrespective of the value of the transaction. In the instant case Ext.P1 impugns the transfer of ownership, right and property. Since the transfer mentions the value of the property, it cannot be said that the subject matter of the transfer is incapable of valuation. I do not find any error in the stand taken in Ext.P5. The OP is dismissed.
V. GIRI, JUDGE.
Pmn/
OP.6592 /2002 3
2 issues framed by the court
Whether there was any error in the order rejecting the petitioner's claim for refund of excessive registration fees levied on a property transfer deed.
Whether the registration fee liability of Rs.100/- applies when the transferred property mentions a market value.
The Malankara Catholic Diocese Thiruvalla, Rep. by Rev. Fr. Abraham
The Inspector General of Registration
V. GILI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
