IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 33739 of 2008(N)
1. SALIM V.C., 45 YEARS
... Petitioner
Vs
1. STATE OF KERALA, REP. BY PRINCIPAL
... Respondent
2. SUB REGISTRAR , SUB REGISTRAR OFFICE,
For Petitioner :SRI.GRASHIOUS KURIAKOSE
For Respondent : No Appearance
The Hon'ble MR. Justice V.GIRI
Dated :17/11/2008
O R D E R
V.GIRI, J
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W.P.(C).33739/2008
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Dated this the 17th day of November, 2008
JUDGMENT
The issue raised by the petitioner is covered by
Ext.P4 judgment passed by a learned Judge of this
Court. Paragraph 5 of the same reads as follows and
the judgment has become final.
There is no dispute before me
that the consideration excluding the
amount or the value of the
consideration for undivided interest in
respect of all the sale deeds does not
exceed Rs.5 Lakhs. That being so, a
mere reading of the notification is
more than sufficient to prove that the
exemption is not confined to the value
of the apartment alone. The exemption
is applicable to the whole conveyance,
if the consideration for such
conveyance excluding the amount or
the value of consideration of the
undivided interest in the amount does
not exceed Rs.5 Lakhs. Therefore,
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once it is admitted that the consideration
for the conveyance excluding the amount
or the value of the consideration for the
undivided interest does not exceed Rs.5
Lakhs, the remission of stamp duty
applies to the whole conveyance.
Therefore, the petitioners in this writ
petition are entitled to succeed in tis writ
petition. Accordingly, the writ petition is
allowed and the 2nd respondent is
directed to register the sale deeds
presented for registration in accordance
with law without stamp duty, provided all
other statutory conditions are satisfied.
For the purpose of registration, the
petitioners shall resubmit the sale deeds.
2. In the result, it is declared that the directions
contained in Ext.P4 judgment are applicable to the
petitioner also. Accordingly, the second respondent is
directed to register Ext.P5 sale deed presented by the
petitioner for registration, in accordance with law,
without stamp duty provided all other statutory
conditions are satisfied. Petitioner shall resubmit the
W.P.(C).33739/2008
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sale deed for the purpose of registration.
Writ petition is disposed of as above.
V.GIRI,
Judge
mrcs