STATE OF KERALA Vs. JINO JOSEPH

JUDGEMENT

(1.) Under challenge in this petition is Ext.P2 order passed by the learned Additional District Judge, Kottayam in CMA No. 70 of 2008 filed by the respondent against the order of the second petitioner directing the respondent to pay Rs. 1,04,650/- as deficit stamp duty and Rs. 16,746/- as registration fees. The respondent purchased 1.69 percent undivided interest in 19.36 Ares of property in Muttambalam Village with right to construct an apartment having a super built up area of 113.87 sq. metres along with one covered parking area. The value set forth in the instrument is Rs. 1,61,645/-. For determination of deficit stamp duty, reference under Section 45B of the Kerala Stamp Act, 1959 (hereinafter referred to as the 'Act') was made by the third petitioner to the second petitioner. On objection being taken to the sufficiency of stamp duty and registration fee, the second petitioner held that the value of the property covered by the instrument is Rs. 10 lakhs and directed the respondent to pay deficit stamp duty and registration fee as above.

(2.) The respondent filed Ext.P1 appeal before the District Court, Kottayam under Sub Section 4 of Section 45B of the Act. The learned Additional District Judge, who heard the appeal along with other appeals, set aside the final order passed by the second petitioner by the impugned order.

(3.) I have heard the learned Government Pleader and the learned counsel appearing for the respondents.