JOHNY Vs. STATE OF KERALA

JUDGEMENT

(1.) The prayers in the writ petition (Civil) are as follows:

(2.) Heard Sri. C. Dilip, learned counsel appearing for the petitioner and Smt. Priya Shanavas, learned Government Pleader appearing for the respondents.

(3.) Ext P1 registered deed No. 6940 of 2008 dated 02.09.2008 of S.R.O Kothamangalam is the release deed duly executed by the two brothers, widow and daughter of the deceased brother of the petitioner (who along with the petitioner are the legal representatives of the deceased father), whereby they have relinquished their rights and interests of over the subject property mentioned in Ext.P1 deed belonging to the deceased father of the petitioner, in favour of the petitioner. Long after the execution and registration of Ext.P1 release deed dated 02.09.2008, the 3rd respondent- District Registrar has issued Ext.P2 dated 29.10.2018 which is styled as provisional order under Rule 4 of the Kerala Stamp(Prevention of Undervaluation of Instruments) Rules, 1968, proposing action for realization of the alleged deficit stamp duty in respect of the execution and registration of Ext.P1 deed. Ext.P2 provisional order under Rule 4 has been served only on the petitioner who is the transferor of Ext.P1 deed by the 3rd respondent-District Registrar. Later Ext.P3 proceedings dated 31.12.2018 has been issued by the 3rd respondent-District Registrar styling it as a final order under Section 45(B) and Rule 7, ordering that an amount of Rs. 97,100/- should be paid on account of the alleged deficit stamp value. Ext.p3 is seen issued to the transferor Sri. George, one of the transferors in Ext.P1 deed. Subsequently Ext.P4 notice dated 30.01.2019 has also been issued by the 3rd respondent-District Registrar demanding payment of the said alleged deficit of stamp value Rs. 97,100 and Rs.19,920 as the alleged deficit of registration fee, which has been served to the petitioner.