ALPHONSA BIJU Vs. STATE OF KERALA AND OTHERS

JUDGEMENT

(1.) The petitioners in these two cases claim that they intend to convey the residential properties for which they have title and that the fair value now notified as per the provisions contained in the Kerala Stamp Act, 1959 and the Rules framed thereunder is exorbitantly high and arbitrary and that the petitioners have filed statutory appeals dated 14.07.2018 (produced as Ext.P-1 in these two cases), before the Appellate Authority viz., 3rd respondent District Collector. The petitioners would state that they have been advised that they have very good chance to succeed in the appeal and that if the Appellate decision is in their favour, it will relied back through the original date of notification and as much as an appeal is a continuation of the original proceedings. But that there is a delay in disposal of Ext.P-1 appeals and that even if the appellate decision is in their favour, it will take some more time for completing the necessary formalities for getting such revised value of notification published in the gazette. The petitioners are not in a position to wait for a long time, by then the prospective purchasers of the respective properties may not show any interest. The petitioners would point out that they have made an arrangement with their prospective purchasers by which the stamp duty will be paid either on the basis of the impugned fair value or on the basis of the actual sale consideration, whichever is higher and that if stamp duty is paid on such sale deeds made executed is on the basis of the fair value and if ultimately they succeed in the appeal, they are entitled for refund of stamp duty etc. The petitioners would place reliance on Ext.P-1 judgment. The prayers in W.P(C)No.24966/2018 are as follows:

(2.) Heard Sri. Avaneesh Koyikkara, learned counsel appearing for the petitioners in these two cases and Sri.Saigi Jacob Palatty, the learned Sr.Government Pleader appearing for the respondents in these cases.

(3.) The petitioners would place reliance on Ext.P-2 judgment rendered by this Court on 19.08.2014 in W.P(C)No.21488/2014 as well as in the similar cases and would pray that they would be satisfied if a direction is rendered by this Court as in Ext.P-2 judgment. Directions are rendered to this Court as in Ext.P-2 judgment. Ext.P-2 judgment in W.P(C)No.21488/2014 reads as follows: