HAMSA P A Vs. DISTRICT REGISTRAR GENERAL

JUDGEMENT

(1.) AN extent of 20.0262 acres of land was sold by Indus Educational Academy Private Limited represented by its Chairman and Managing Director, P.A.Hamza in favour of Fortune Five Minerals Exports Private Limited, represented by its Managing Director B. M. Farookh, as per Ext.R-3(a) registered sale deed dated 31-8-2007. ANother extent of 1.15 acres of land was sold by P. A. Hamza (petitioner) in favour of Fortune Five Minerals Exports Private Limited represented by its Managing Director B.M.Farookh, as per Ext. R-3(b) registered document dated 31-8-2007. The consideration for Ext. R-3(a) document is Rs. 1.50 Crores while that for Ext. R-3 (b) is Rs.5,40,000. Indus Educational Academy Private Limited represented by its Chairman and Managing Director P.A.Hamza sought to register a cancellation deed (Ext. P-1) dated 24-12-2007 to cancel Ext.R-3 (a) sale deed. The petitioner, P. A. Hamza, executed another cancellation deed dated 24-12-2007 (Ext. P-2) cancelling Ext. R-3 (b) sale deed and he sought to register the same. The Sub Registrar before whom the cancellation deeds were presented for registration impounded the documents and sent the same to the District Registrar (General), Kozhikode under Sections 33 (1) and 37 (2) of the Kerala Stamp Act. The District Registrar issued Exts. P-3 and P-4 notices dated 2-2-2008 to the executants of the cancellation deeds stating that stamp duty at 10% computed on the consideration shown in the sale deeds should be paid under Article 21 of the Kerala Stamp Act along with penalty at 10 times to enable the registration of the cancellation deeds. The petitioner sent Exts.P-5 and P-6 objections to Exts. P-3 and P-4 notices. He contended that no stamp duty is payable under Article 21 of the Kerala Stamp Act.

(2.) THE District Registrar passed Exts. P-7 and P-8 orders dated 3-3-2008 holding that the cancellation deed of a sale deed would be a conveyance and therefore, stamp duty is payable under Article 21 of the Kerala Stamp Act. Accordingly, the District Registrar (General) directed payment of stamp duty @ 10% on the consideration shown in the respective sale deeds along with penalty of Rs.500 each, within a period of 15 days for registering the cancellation deeds. THE Sub Registrar was authorised to receive the stamp duty and penalty. It was also mentioned in Exts. P-7 and P-8 that if the stamp duty and penalty are not paid, steps would be taken to realise the said amounts.

(3.) RELIEF No.(iii) relates to an order dated 9-7-1992 passed by the Land Revenue Commissioner holding thus: