Petitioner, a purchaser of an apartment, filed a writ petition for registration of a sale deed without stamp duty under an exemption rule. The Court allowed the petition relying on a prior judgment.
Directing the 2nd respondent to register the Ext.P5 sale deed without insisting on payment of stamp duty if the petitioner satisfies all other conditions.
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 S.SIRI JAGAN
TUESDAY, THE 17TH DAY OF JANUARY 2012/27TH POUSHA 1933
WPC.No. 581 of 2012 (W)
PETITIONER(S):
MR. BASIL PAUL, AGED 66 YEARS S/O. V.V. PAUL, KADAKKATHU HOUSE, NAMBIAPARAMBU OLD RAILWAY STATION ROAD, KOCHI-682 018.
BY ADV. SRI. M.A. ASIF
RESPONDENT(S):
1. STATE OF KERALA REPRESENTED BY PRINCIPAL SECRETARY DEPT. OF TAX GOVT. SECRETARIAT THIRUVANANTHAPURAM.695 001.
2. SUB REGISTRAR, SUB REGISTRAR OFFICE, ERNAKULAM SOUTH ERNAKULAM. 682 016.
BY GOVERNMENT PLEADER SRI. MOHAMMED SHAH
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17-01-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
SD
WPC NO. 581/2012
APPENDIX
PETITIONER'S EXHIBITS
RESPONDENTS' EXHIBITS
NIL
//TRUE COPY//
P.A. TO JUDGE
SD
S. SIRI JAGAN, J.
- - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.581 of 2012
- - - - - - - - - - - - - - - - - - - - - - - Dated this the 17th day of January, 2012
J U D G M E N T
The petitioner is a purchaser of an apartment. He
presented a sale deed in respect of the said apartment for registration before the 2nd respondent. For registering the same, the registering officer insisted on payment of stamp duty on the valuation of the document, which, according to
the petitioner, is not payable, since the conveyances presented for registration in respect of apartments, the value of which, excluding the value of the undivided interest, does not exceed Rs.5 lakhs, is exempted from payment of stamp duty as per SRO No.677/2007 issued by the Government of Kerala. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs:
also.
W.P.(C)No.581 of 2012
-2-
The issue is squarely covered by my judgment in W.P. (C) No.11982/2008, a copy of which is produced by the petitioner as Ext.P4. Going by the said judgment, the petitioner is entitled to exemption from stamp duty in so far as the valuation of the petitioner's apartment is Rs.2,80,182/-. In the above circumstances, this writ petition is allowed with a direction to the 2nd respondent to register the original of Ext.P5 sale deed on presentation by the petitioner, without insisting on payment of stamp duty, if the petitioner satisfies all other conditions except payment of stamp duty.
Sd/-
S. SIRI JAGAN JUDGE //True copy//
P.A. TO JUDGE
shg/
1 issue framed by the court
Whether the petitioner is entitled to exemption from payment of stamp duty on the sale of an apartment valued below Rs. 5 lakhs under SRO No.677/2007.
Colour shows how this judgement treated each authority
W.P. (C) No.11982/2008 dated 30.07.2008Relied on¶34
1 provisions across 1 enactments
MR. BASIL PAUL
STATE OF KERALA
SUB REGISTRAR, ERNAKULAM SOUTH
S. SIRI JAGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
S. SIRI JAGAN
Parties & counsel
