A.M. KHARIM Vs. PRINCIPAL SECRETARY TAXES DEPARTMENT

JUDGEMENT

(1.) The petitioner states that on an item of property owned by him and located at Judges Avenue, Kaloor he constructed an apartment by name 'Gardenia'. According to the petitioner by Ext.P1 notification dated 27.03.2010, the Government of Kerala had offered to give considerable deduction in stamp duty on condition that the concessional rate shall apply only if the transfer takes place within 6 months from the date of allotment of house number by the local bodies. The stamp duty payable was Rs. 5 for every Rs. 100/- or part thereof.

(2.) Sri. Athul Shaji, the learned counsel submitted that the six months period as per Ext.P1 is due to expire on 03.07.2021. The State Government has declared a complete lockdown on 03.07.2021 and 04.07.2021 and the next working day is on 05.07.2021. Some of the purchasers would be in a position to present the document for registration on 05.07.2021 whereas some may be disabled from doing so. In the said circumstances, for the benefit of those persons who are desirous of availing the benefit of Ext.P1 it may be made clear that if the parties act in terms of Ext.P1 on 05.07.2021, the act be considered as done or taken in due time in view of Section 10 of the General Clauses Act, 1897. He also prays that for those individuals who are not able to avail the benefits, necessary directions be issued to the 1st respondent to consider Ext.P5 representation within a time frame.

(3.) I have heard the learned Government Pleader who submitted that if the document is presented for registration on 05.07.2021, being the next working day, the benefit of Ext.P1 can be extended.