BABURAJ Vs. DISTRICT REGISTRAR

JUDGEMENT

(1.) Petitioner herein and 7 others executed a deed of partition of an immovable property, which originally belonged to late Sri.Ponnan. The document was registered as partition deed NO.5/11 of Parali Sub Registry. The Sub Registrar entertained a doubt about the actual rate of duty payable on the instrument, viz, as to whether it would come under Sl.No.42(i) or 42(ii) of the Schedule to the Kerala Stamp Act.

(2.) He thereupon impounded the document under S.33(1) of the Kerala Stamp Act and sent the document to District Registrar. The District Registrar considered the matter in exercise of his powers under S.39 and issued Ext.P1 order dated 25/5/11. In that order, District Registrar found that the instrument in question comes under Sl.No.42(ii) and not 42(i). As a result of the determination, petitioner and others are now saddled with the liability to pay 6% stamp duty as against 1% payable, had the document been classified under Sl.No.42(i).

(3.) Based on Ext.P1 order, Sub Registrar has issued Ext.P4 notice requiring the petitioner to remit a sum of '59,200/- as additional stamp duty. It is in these circumstances the writ petition is filed.