SAJI BABU Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is stated as aggrieved of the demand made in respect of the alleged deficit stamp duty with regard to the registration of the mortgage deeds while availing the housing loan.

(2.) THE petitioner is an employee of the sixth respondent Water Authority. Under a particular scheme, providing housing loan to the employees of the Water Authority, Ext. P1 order dated 22.03.1998 was passed by the Government exempting the employees from paying the stamp duty to register the mortgage deeds relating to the House Building Advance as in the case of Government employees. It was accordingly, that the housing loan was availed of and there is no dispute with regard to the liability being discharged by remitting the installments. However, on 07.01.2002, the Government cancelled Ext. P1, as per Ext. P2. Pursuant to this, the demand was raised in respect of the documents executed, which made some of the aggrieved persons like the petitioner to approach this Court by filing W.P.(C) No. 3961 of 2005. After hearing both the sides, the said writ petition was disposed of, as per Ext. P3 judgment, whereby this Court specifically held that the petitioner therein shall be spared in respect of the alleged liability towards the deficit stamp duty, for the obvious reason that Ext. P2 was not of any retrospective effect. It was accordingly held that the loan documents and release deeds executed prior to 07.01.2002 - when Ext. P2 came into force, shall not be subject matter of any such demand, which is sought to be relied on in the present case as well.

(3.) THE Writ Petition is allowed. No cost.