Pranav Menon.K & Fathima.K v. State of Kerala and others

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE VIJU ABRAHAM** ## **WEDNESDAY, THE 3[RD] DAY OF APRIL 2024 / 14TH CHAITHRA, 1946** **WP(C) NO. 15071 OF 2023** ## **PETITIONERS:** **1 PRANAV MENON.K AGED 31 YEARS S/O.MURALI MENON, 'PRANAVAM', S.K LANE, KAVUNGAPARAMBA, ANGADIPURAM POST, PERINTHALMANNA TALUK, MALAPPURAM DISTRICT, PIN - 679322** **2 FATHIMA.K AGED 46 YEARS W/O.MUHAMMEDALI, PAYYAL AMBALAPPADY VEETTIL, PUTHUPPARIYARAM POST, PALAKKAD TALUK, PALAKKAD DISTRICT, PIN - 678733** **BY ADVS. R.SREEHARI HAMZA A.V. VIGNESH S.** ## **RESPONDENTS:** **1 STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001** **2 INSPECTOR GENERAL OF REGISTRATION KERALA, OFFICE OF THE INSPECTOR GENERAL OF REGISTRATION, EX-MAYOR R.BALAKRISHNAN NAIR ROAD, NEAR DISTRICT COURT, VANCHIYOOR POST, THIRUVANANTHAPURAM, PIN - 695035** - **3 SUB REGISTRAR VILAYUR, SUB REGISTRY OFFICE, VILAYUR, VILAYUR POST, PATTAMBI TALUK, PALAKKAD DISTRICT, PIN - 679309** - **4 DISTRICT COLLECTOR PALAKKAD DISTRICT, DISTRICT COLLECTORATE, CIVIL STATION, PALAKKAD POST, PALAKKAD DISTRICT, PIN - 678001** - **5 REVENUE DIVISIONAL OFFICER PALAKKAD, REVENUE DIVISIONAL OFFICE, PARAKKUNNAM,** **W.P.(C).No.15071 of 2023 2** **VIDYUT NAGAR, PALAKKAD POST, PALAKKAD DISTRICT, PIN - 678001** ## **BY ADV ADVOCATE GENERAL OFFICE KERALA** ## **OTHER PRESENT:** ## **SR.GP - DEEPA NARAYANAN** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **W.P.(C).No.15071 of 2023 3** ## **VIJU ABRAHAM,J** ## **-------------------** ## **W.P.(C).No.15071 of 2023 ---------------------------------Dated this the 3[rd] day of April, 2024** ## **JUDGMENT** Petitioners have approached this Court challenging Ext.P5 order as the same has been issued in contravention of the provision of Section 45B of Kerala Stamp Act and against the judgment of this Court in **Shinaz Shabeer and** **another v. Department of Registration and another, 2020(1) KHC 903** . 2. The 1[st] petitioner decided to assign his 1/5[th] share of property covered under Ext.P1 document in favour of the 2[nd] petitioner through a registered sale deed, and the deed was executed in favour of the 2[nd] respondent on 20.4.2023. When the deed was presented for registration the respondents have taken a stand that the document produced for registration is undervalued as the amount paid as stamp duty is below the fair value fixed as per the provisions of Section 28A of Kerala Stamp Act ## **W.P.(C).No.15071 of 2023 4** and Ext.P5 communication was issued in this regard. 3. The specific case of the petitioners that no fair value has been fixed by the competent authority with respect to the property, and therefore there is no justification in issuing Ext.P5 order. 4. The learned Government Pleader on the strength of the counter affidavit filed by the 3[rd] respondent would submit that the Government had issued Ext.R3(b) Circular clarifying that in cases where the property has been sub divided and the fair value has not been fixed for the said property, fair value of the original subdivision shall be levied and paid. The learned Government Pleader further submits that the proceedings are initiated under Section 45B and perusal of Ext.P5 itself would reveal that the same has been issued under Section 45A(3) of the Kerala Stamp Act which specifically empowers the registering officer on verification if finds that the value of the land ## **W.P.(C).No.15071 of 2023 5** or the consideration set forth in the instrument is less than the fair value of the land fixed under section 28A,he shall, by order, direct the payment of proper stamp duty on the fair 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, the instrument shall be duly registered. The learned Government Pleader also would submit that if aggrieved by any proceedings in this regard, a remedy to file an appeal before the District Collector is provided in Section 45A(4) of the Kerala Stamp Act. 5. In view of the alternate remedy available to the petitioner to challenge Ext.P5 before the District Collector, I am inclined to dispose of the writ petition as follows: The petitioners shall file an appeal challenging Ext.P5 before the 4[th] respondent within a period of 3 weeks from the date of receipt of a copy of the judgment. If an appeal is preferred within a period of 2 weeks, the same shall be ## **W.P.(C).No.15071 of 2023 6** treated as filed within time. Appropriate decision on the same shall be taken by the 4[th] respondent within an outer limit of one month, after affording an opportunity of being heard to the petitioners. sd/- **VIJU ABRAHAM, JUDGE** pm **W.P.(C).No.15071 of 2023 7** ## **APPENDIX OF WP(C) 15071/2023** ## **PETITIONERS' EXHIBITS** **Exhibit P1 TRUE COPY OF THE DOCUMENT NO. 3280/I/2015 OF SRO, PALAKKAD DATED 01/06/2015** - **Exhibit P2 TRUE COPY OF THE DOCUMENT NO.656/I/2021 DATED 29/04/2021 OF SRO KUMARANELLUR** - **Exhibit P3 TRUE COPY OF THE ACKNOWLEDGMENT / RECEIPT FOR ONLINE TOKEN REGISTRATION RECEIVED BY THE 1ST PETITIONER FROM THE REGISTRATION DEPARTMENT, GOVERNMENT OF KERALA, WITH TOKEN NO.T7067308** - **Exhibit P4 TRUE COPY OF THE DRAFT OF THE DEED EXECUTED BY THE 1ST PETITIONER IN FAVOUR OF THE 2ND PETITIONER DATED 20/04/2023** - **Exhibit P5 TRUE COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT WITH ORDER NO.P3/23 DATED 20/04/2023, ISSUED TO THE 1ST PETITIONER** - **Exhibit P6 TRUE COPY OF THE EXTRACT OF THE WEB PAGE INDICATING THE FAIR VALUE OF THE LAND IN RE-SY.NO.415/3 WITH RE-SY BLOCK NO.28 OF MALAMPUZHA II VILLAGE, PALAKKAD TALUK, PALAKKAD DISTRICT ISSUED BY THE DEPARTMENT OF REGISTRATION, GOVERNMENT OF KERALA** - **Exhibit P7 TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT WITH NO.7085/E2/10/TAX DEPARTMENT DATED 06/05/2010** - **Exhibit P8 TRUE COPY OF THE DECISION OF THE HON'BLE HIGH COURT OF KERALA REPORTED IN 2020 (1) KHC 903 (SHINAZ SHABEER AND ANOTHER -VS- DEPARTMENT OF REGISTRATION AND ANOTHER)** **RESPONDENT EXHIBITS** ## **W.P.(C).No.15071 of 2023 8** |**Exhibit R3(b)**|**True**<br>**copy**<br>**of**<br>**Circular**| |---|---| ||**No.R.R.9/20442/2014 dated 01.01.2015**| ||**issued by the I.G.of Registration**| |**Exhibit R3(a)**|**True copy of G.O.(P)No.146/2020/Taxes**| ||**dated 30.10.2020**| |**Exhibit R3(c)**|**True**<br>**copy**<br>**of**<br>**Circular**| ||**No.RR.9.20442/2014 dated 03.10.2016 of**| ||**I.G**|