GEORGE JACOB Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners in these Writ Petitions are aggrieved by the refusal of the Sub Registrars to accept the documents stated to have been executed on or before 31-3-2005, when they were presented for registration, after the said date. One of the Writ Petitions, W.P.(C) No. 12674/05, is filed by the All Kerala Document Writers and Scribes Association. The brief facts necessary for the disposal of the Writ Petitions are the following:

(2.) The Kerala Finance Act, 2005 (Act 10 of 2005) amended the schedule to the Kerala Stamp Act, providing for higher rate of stamp duty for conveyance deeds. The same was enforced with effect from 1-4-2005. The petitioners submit, they prepared and executed the documents before 1-4-2005 and presented them for registration on 1-4-2005 or thereafter. But, the Sub Registrars declined to accept those documents for not paying the stamp duty at the revised rate, prevailing on the date of presentation of the documents. So, the petitioners, relying on S.17 of the Kerala Stamp Act, 1959 and S.23 of the Registration Act, 1908, have approached this Court, praying for a direction to the concerned Sub Registrars to register those documents, which are produced for registration within four months of their execution, without insisting for payment of stamp duty at the revised rate.

(3.) The respondents resist the prayers in the Writ Petition, saying that a document can be said to be executed, only when it is registered. The conveyance, concerning an immovable property, the value of which is Rs. 100 or above, has to be compulsorily registered, in view of S.54 of the Transfer of Property Act, 1882, it is pointed out. Therefore, they submit that the execution of a document will be complete, only on its registration. So, the petitioners are bound to pay stamp duty at the rate prevailing when the documents are presented for registration. Thus, they justify the refusal of the Sub Registrars to accept the documents for registration, without paying the stamp duty payable as on the date of presentation of the documents for registration. For resolution of the above dispute, reference to the relevant statutory provisions will be necessary. S.54 of the Transfer of Property Act, 1882 reads as follows: