SUNIL P Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner's father, Shri K. P. Madhavan, has acquired Kanom right over 76.92 cents of land in old Sy. No. 139/3A, R. Sy. No. 5.15-686 of Katathikunnu Desom and Amsom in Kozhikode town by virtue of document No. 731 of 1955 of Kozhikode Sub-Registrar Office. He has also obtained certificate of purchase No. 3579 of 1977 in respect of 70 cents in R. Sy. No. 5.15-686. As such he has become the absolute owner of the said land. By document No. 133 of 1982 the petitioner's father has settled 20.40 cents of land out of the above land to his wife, Mrs. Radha, the mother of the petitioner. THE petitioner's mother died leaving behind her husband, five sons, two daughters and three daughters of a deceased daughter as her legal heirs. Thus Mr. Madhavan, the husband of the late Radha, the sons and daughters inherited one-ninth (1/9th) share each and the three daughters of the deceased daughter together inherited one-ninth share in 20.40 cents of land which belonged to the late Mrs. Radha. Shri K.P. Madhavan also settled 7.26 cents of land, and 10.66 cents of land by assignment deeds No. 49 of 1989 and No. 12 of 1987, respectively, to one of his daughters, Smt. Shalini Ravindran. A portion of the property was acquired for road and another encroached. Thus, the total extent of land left with Mr. Madhavan and the legal representatives of the late Radha is 37.5 cents. Out of 37.5 cents of land, 16.65 cents belong exclusively to Mr. Madhavan and 20.40 cents belong to the legal heirs of the late Radha. Mr. Madhavan, on his own and as the legal heir of the late Radha and the other legal heirs entered into an agreement with Southern Investments for sale of the entire 37.5 cents of land for a total consideration of Rs. 52,36,000 out of which Rs. 26,97,335 is the sale consideration of the land belonging exclusively to Mr. Madhavan and his undivided one-ninth share in 20.40 cents which belonged to the late Radha. THE sale consideration for the undivided share of each of the sons and daughters of the late Radha is Rs. 3,17,333 and that of each of the daughters of the deceased daughter is Rs. 1,05,778. THE petitioner has executed a power of attorney in favour of his father, Mr. K. P. Madhavan, authorising him to execute the sale deed in respect of his undivided share in 20,40 cents of land of which the sale consideration is Rs. 3,17,333. Exhibit P-1 is the true copy of the sale deed which is returned with exhibit P-2 memo stating :

(2.) THE prayer in this original petition is for the issuance of a writ of certiorari to quash exhibit P-2 and for a writ of mandamus commanding the second respondent to register the original of exhibit P-1 forthwith and for other incidental reliefs. Heard learned counsel for the petitioner and Shri P. K. R. Menon, learned standing counsel appearing for the Income-tax Department at length.

(3.) CONSEQUENT on the amendment of the Income-tax Act mentioned above Rule 30(iii) of the Registration Rules (Kerala) was also amended with effect from July 1, 1995, and the same is published in the Gazette dated July 5, 1995-RR4-34540 of 1994. After the amendment the rule reads :