Rajesh Kumar K. T. v. State of Kerala and Others
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- Viju Abraham
- Judgment Date
- 2024-03-20
- Court Decision / Holding
- Ext.P3 is set aside and the 3rd respondent is directed to register Ext.P2 as a rectification/deed with the fee applicable to rectification deeds (Rs.500), quashing the higher stamp duty/registration fee previously demanded.
- Final Disposition
- Writ petition allowed. Ext.P3 set aside. The petitioner’s Ext.P2 to be registered as a rectification deed with the fee applicable to rectification deeds; the registrar is to effect the registration accordingly.
Parties to the Case
Appellants / Petitioners
- Rajesh Kumar K. T.
Respondents
- State of Kerala represented by its Secretary to Registration Department, Government Secretariat, Thiruvananthapuram
- The District Registrar (General) Office of the District Registrar, Kottayam
- The Sub Registrar-Kanjirappally, Ponkunnam, Kottayam
Legal Representation & Advocates
Counsels for Petitioners
- • Liji J. Vadakedom
- • Tom E. Jacob
- • Rexy Elizabeth Thomas
- • Athul V. Vadakkedom
Counsels for Respondents
- • Government Pleader
- • Advocate General Office Kerala
Case Synopsis & Summary
This writ petition challenges Ext.P3, a registration/order demanding stamp duty as if Ext.P2 were a fresh sale deed, in the wake of Ext.P1, a partition deed dated 26.02.2007 which split property into A (A1–A3) and B schedules. The petitioner asserts Ext.P2 is a correction/rectification deed filed to rectify a clerical error in the description, specifically the interchanged resurvey numbers, without creating or transferring any rights. Ext.P2 seeks to realign the resurvey numbers so that A1 and B schedules correspond to the same total extents (41.28 Ares for A1 and 58.92 Ares for B) but with corrected survey identifiers; no new rights would be created. The respondent District Registrar (General) treated Ext.P2 as a fresh sale deed, levying Rs. 4,32,848 as stamp duty/registration fee via Ext.P3. The petitioner cites authoritative precedents—Baburaj P. K. and Others v. State of Kerala and Others; Vannathi Valatpil Mahmood v. State of Kerala and Others; P.K. and Others v. State of Kerala and Others; and Jihas v. District Registrar—to argue that rectification deeds are not transfers and attract only the rectification fee (Rs. 500) under Section 78 of the Registration Act, and that even where rights are extinguished or created, the deed remains a rectification. The court ultimately allows Ext.P2 to be registered under the rectification fee, sets aside Ext.P3, and directs the 3rd respondent to register Ext.P2 accordingly.
Provisions of Law Cited
Legal Doctrines & Maxims
- Rectification deeds do not create, transfer, limit, extend, extinguish or record any right.
- Rectification corrections to property descriptions are permissible where there is no creation of new rights; such deeds are to be treated as rectification deeds, not as fresh sale deeds.
- Additional stamp duty/registration charges cannot be imposed for rectification where only description is corrected; only the registration fee for rectification applies.
- Unanimity among legal heirs can enable rectification to reflect the intention of the parties without impinging on legality.
- Even if there is extinguishment or creation of rights due to alteration, the instrument can still be treated as a rectification deed for purposes of stamp duty and registration.
Submissions & Arguments
Contentions of Appellants / Petitioners
The petition seeks a declaration that Ext.P2 is a rectification deed rectifying misdescriptions in Ext.P1 Partition Deed. It emphasizes that Ext.P2 does not create, transfer, or extinguish any right but merely corrects resurvey numbers; the property extents A1 and B remain unchanged. It relies on Section 78 and Table 1(s) to argue Rs 500 is the correct rectification fee, not a sale-duty. Cites Baburaj PK, P.K. and Others, Jihas, and Vannathi Mahmood to support that rectification deeds are to be treated as such and not as fresh deeds; hence Ext.P3’s demand is improper. It asserts the legality of rectification when heirs unanimously agree to correct descriptions. The remedy is to set Ext.P3 aside and register Ext.P2 with rectification fee, ensuring no transfer of rights occurs.
Contentions of Respondents
The respondents contend Ext.P2 constitutes an exchange/fresh sale because it involves reallocation of property between heirs, effectively transferring rights; Ext.P3’s demand for stamp duty as a sale deed reflects this transfer. They argue that correcting the resurvey numbers alters title descriptions in a manner that cannot be classified strictly as a rectification and thus requires higher stamp duty and registration charges. They rely on the respondent’s interpretation that Ext.P2 is a new instrument rather than a rectification and that the correction deed must be treated as a sale deed under the relevant fee structure.
Cited Precedents (4)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Baburaj P. K. and Others v. State of Kerala and Others | 2019 (2) KHC 628 | Positive | This decision was cited to support that rectification deeds do not create rights and attract only rectification fees (e.g., Rs.500) under the Registration Act. |
| P.K and Others v. State of Kerala and Others | 2019 (2) KHC 628 | Positive | Used to illustrate that where heirs unanimously agree, rectification can reflect the testator’s intent without impeding validity, supporting non-transfer nature of Ext.P2. |
| Jihas v. District Registrar | 2012 (3) KLT 194 | Positive | Cited to show that even with extinguishment or creation of rights, rectification remains a rectification deed for stamp duties. |
| Vannathi Valatpil Mahmood v. State of Kerala and Others | 2019 (2) KHC 736 | Positive | Used to establish that additional stamp duty cannot be charged for rectification; only rectification registration fee applies. |
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