UNNIKRISHNAN C E ADVOCATE Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners are purchasers of apartments. They presented sale deeds in respect of those apartments for registration before the 2nd respondent. For registering the same, the registering officer insisted on payment of stamp duty on the documents, which, according to the petitioner, are not payable since the conveyances presented for registration are exempted from payment of stamp duty as per Ext. P3 notification, which the 2nd respondent refused to countenance. Aggrieved by the action of the Registering Authority, the petitioners have in this writ petition seeking the following relief:

(2.) The 2nd respondent has filed a statement in which the contention is that Ext. P3 notification is applicable only in respect of apartments and not to the value of undivided interest in the land and the petitioners are liable to pay stamp duty in respect of the value of the undivided interest.

(3.) I have considered the rival contentions in detail. The notification in question reads thus: