Writ petition challenging an order impounding stamp duty on a rectification deed seeking to correct a mistaken entry of land extent caused by predecessor's title deed error.
Ext.P4 order set aside; 2nd respondent directed to register Ext.P3 rectification deed without insisting for satisfaction of additional stamp duty.
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 P.R.RAMACHANDRA MENON
TUESDAY, THE 1ST DAY OF OCTOBER 2013/9TH ASWINA, 1935
WP(C).No. 18212 of 2013 (B)
PETITIONER(S):
M.M. ABDUL BASHEER, S/O.LATE M.S. MUHAMMED, MUCHETH HOUSE, KARUMALOOR, WEST VELIYATHUNADU P.O., ERNAKULAM DISTRICT.
BY ADV. SRI.M.M. SAIDU MUHAMMED.
RESPONDENT(S):
1. THE DISTRICT REGISTRAR (GENERAL), OFFICE OF THE DISTRICT REGISTRAR GENERAL, ERNAKULAM, PIN -682 016.
2. THE SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, ALANGAD, PARAVOOR TALUK, ERNAKULAM DISTRICT- 683 511.
BY GOVT. PLEADER SMT.K.T. LILLY.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-10-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rs.
WP(C).No. 18212 of 2013 (B)
APPENDIX
PETITIONER'S EXHIBITS:-
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.A. TO JUDGE
rs.
P.R. RAMACHANDRA MENON, J.
========================
W.P.(C). No. 18212 of 2013
Dated this the 1st day of October, 2013
JUDGMENT
Ext. P4 order passed by the 1st respondent under Section 31 (b) of the Kerala Stamp Act mulcting a liability of 1,40,000/-₹ (Rupees one lakh forty thousand) to be satisfied by the petitioner in respect of Ext.P3 Rectification Deed sought to be executed is
under challenge in this writ petition.
The petitioner along with his wife, sister-in-law and wife's aunt purchased 37.25 Ares of land comprised in Sy.No. 339 of Kadungalloor Village as per Ext.P1 title deed. As a matter of fact, the property is situated in different Sub Division numbers of the Sy.No 339(339/8 A1, 8A2, 8A3, 8A4, 8B and 9A) and the entire property is lying as a contiguous plot. The total sale consideration is shown as 28,00,000/- (Rupees twenty eight₹ lakhs) and 1,96,000/-(Rupees one lakh ninety six thousand)₹
has been remitted as stamp duty at the time of registration. Pursuant to registration, necessary change was made under the
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Transfer of Registry Rules, effecting mutation and 'Thandapper' Account No. 27772 was opened in the name of the petitioner and others concerned.
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manner. In respect of the extent of 7.28 Ares wrongly included in the Thandapper account of the petitioner, an extent of 1.54 Ares was included in the 'Puramboke' and the petitioner was actually having an extent of only 5.74 Ares.
W.P.C. No.18212 of 2013 -4-
is substantial change with regard to the description of the property and as such, the petitioner was liable to satisfy the stamp duty at the rate of 5% as provided under Article 21 to the 1st Schedule of the Kerala Stamp Act, thus mulcting liability to an extent of 1.4 lakhs, which in turn is under challenge in this writ₹ petition.
“A deed of Rectification which by itself creates transfers, extents, extinguishes or records rights shall, for purposes of stamp be treated as taxable under the item of the schedule under which it falls. In such cases when the consideration for the transaction is expressed the stamp duty as well as the registration
W.P.C. No.18212 of 2013
-5-
fee shall be levied on the amount of the consideration so expressed. Where no consideration is expressed, thee value of the right dealt with as shown in the document, shall be taken. If however neither the consideration nor the value is expressed, the value and fee to be levied, shall be governed by Article 1(i) of the Kerala Table of Fees”
It is contended that, by virtue of the definition of the term “instrument” under Section 2(j) of the Kerala Stamp Act, the petitioner cannot evade the liability and as such, the amount stipulated in Ext.P4 is liable to be satisfied, so as to have Ext.P3 to be registered, submits the learned Government Pleader.
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that, pursuant to the entries as per Ext.P1, the petitioner effected payment of a total consideration of 28,00,000/- and satisfied₹ the stamp duty to an extent of 1.96 lakhs. ₹
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(Revenue authorities) have conceded in the opening paragraph of Ext.P2 itself as to the mistake committed by them as well, which necessitated the subsequent correction.
The writ petition is allowed to the said extent. No cost.
P.R. RAMACHANDRA MENON, JUDGE.
kp/-
2 issues framed by the court
Whether a rectification deed required to correct a recording mistake in land extent constitutes a transfer instrument attracting higher stamp duty under the Kerala Stamp Act.
Whether the petitioner is liable to pay additional stamp duty on a correction deed that merely reduces the registered land area without creating new rights.
1 provisions across 1 enactments
M.M. Abdul Basheer
District Registrar (General), Ernakulam
Sub Registrar, Alangad
P.R. Ramachandran Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
