(1.) Did the Government which has the power to exempt the stamp duty in public interest, have failed in its duty, to enable the petitioners and other slum dwellers registering an instrument executed by GCDA under the Rajiv Avas Yojana Scheme for rehabilitation of slum dwellers by refusing exemption of the stamp duty ?
(2.) The petitioners belonged to poor strata of the Society. A scheme was floated by the Cochin Corporation and the GCDA for construction of houses in slum areas. The construction is completed. On account of non-execution of the title deed, the petitioners approached this Court in W.P. (C) No.33109/2010. The Cochin Corporation and the GCDA submitted before this Court that they could not execute the document for the reason that the petitioners had not paid stamp duty and registration fee required for registering the documents. The petitioners expressed their inability on account of poverty to raise necessary fund for registration. In such circumstances, this Court directed the Government to consider the claim of the petitioners under Section 9 of the Kerala Stamp Act for exemption. The Government considered the request and rejected the claim for exemption stating financial difficulties faced by the Government.
(3.) This Court by an order dated 21.12.2017 directed the Tahsildar, Kochi to verify the financial status of the petitioners. The Tahsildar filed a report stating that the petitioners have no means to meet their expenses and to remit the stamp duty and registration fees. It is also reported that they belong to poor strata of the society. Further, it is stated in the report that the first petitioner is a cancer patient and her husband is a street vendor selling toy items having a very meager income. Their children are studying and the income derived from the street vending is not sufficient to meet their daily sustenance. In regard to the second petitioner it is stated that she is living in a house roofed with asbestos sheet and she is a divorcee. It is specifically stated that she has no means to live and she is living with the mercy and help of others.