"C.R."

1. Question raised for a decision in this revision is whether a document of sale executed pursuant to an agreement for sale and a decree for its specific performance passed before Section 28A of the Kerala Stamp Act, 1959 (for short, "the Act") as amended by the Kerala Finance Act, 2009 came into force is liable for stamp duty based on fair value of the land as on the date of registration if the document is presented for registration after Section 28A of the Act came into force?

2. Petitioner before me entered into an agreement to purchase the suit property from respondent No.1 as per an agreement dated 04.03.1995 for a total consideration of Rs.60,000/- and paid Rs.10,000/- as advance at the time of agreement. Though petitioner was ready and willing to perform his part of the contract and get the sale deed executed, respondent No.1 was not agreeable and that led to petitioner filing O.S. No.1243 of 1995 in the court of learned Principal Munsiff, Thrissur. That resulted in Annexure-III judgment dated 11.02.2000 and a decree for specific performance of the agreement for sale was granted permitting petitioner to get the sale deed executed on deposit of the balance s