GALAXY HOMES PRIVATE LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The review is filed contending that there is an error apparent on the face of the record in so far as the writ appeal relied on in the judgment itself provided for an equitable relief in so far as rebate of stamp duty on the cancelled deed. A similar relief is sought.

(2.) This Court is of the opinion that there cannot be any such rebate provided herein. The facts in the writ appeal indicate that there was a change of apartment conveyed, which was sought to be effected by a rectified deed. The learned Single Judge held that it was a mistake occurred at the time of execution of the deed and that the flat number was mentioned wrongly. The learned Single Judge allowed the writ petition directing correction deed to be registered without stamp duty. The State was in appeal before the Division Bench.

(3.) The Division Bench found that there could be no registration carried out without proper stamp duty. It was held that there is a change in the apartment in so far as the builder/developer having sold one apartment in favour of the purchaser and then by a correction deed attempting to make the sale of one another apartment. In such circumstances, the Division Bench directed a cancellation deed to be executed and registered in the case of the sale deed already registered. With respect to that particular apartment the sale of which will stand cancelled, there was a rebate granted on stamp duty. This was directed since then the rebate so granted could be enabled as the Stamp duty; when the sale of that apartment was carried out. With respect to the apartment actually sold to the purchaser, it was directed that the sale deed will be stamped, executed and registered.