1. An extent of 20.0262 Acres of land was sold by Indus Educational Academy Private Limited represented by its Chairman and Managing Director, P.A. Hamza in favour of Fortune Five Minerals Exports Private Limited, represented by its Managing Director B.M. Farookh, as per Ext.R3(a) registered sale deed dated 31.8.2007. Another extent of 1.15 acres of land was sold by P.A. Hamza (petitioner) in favour of Fortune Five Minerals Exports Private Limited represented by its Managing Director B.M. Farookh, as per Ext.R3(b) registered document dated 31.8.2007. The consideration for Ext.R3(a) document is Rupees 1.50 Crores while that for Ext.R3(b) is Rs.5,40,000/-. Indus Educational Academy Private Limited represented by its Chairman and Managing Director P.A. Hamza sought to register a cancellation deed (Ext.P1) dated 24.12.2007 to cancel Ext.R3(a) sale deed. The petitioner, P.A. Hamza, executed another cancellation deed dated 24.12.2007 (Ext.P2) cancelling Ext.R3(b) sale deed and he sought to register the same. The Sub Registrar before whom the cancellation deeds were presented for registration impounded the documents and sent the same to the District Registrar (General), Kozhikode under Ss.33(1) and 37(2) of the Kerala Stamp Act. The District Registrar issued Exts.P3 and P4 notices dated 2.2.2008 to the executants of the cancellation deeds stating that stamp duty at 10% computed on the consideration shown in the sale deeds should be paid under Art.21 of the Kerala Stamp Act along with penalty at 10 times to enable the registration of the cancellation deeds. The petitioner sent Exts.P5 and P6 objections to Exts.P3 and P4 notices. He contended that no stamp duty is payable under Art.21 of the Kerala Stamp Act.

2. The District Registrar passed Exts.P7 and P8 orders dated 3.3.2008 holding that the cancellation deed of a sale deed would be a conveyance and therefore, stamp duty is payable under Art.21 of the Kerala Stamp Act. Accordingly, the District Registrar (General) directed payment of stamp duty @ 10% on the consideration shown in the respective sale deeds along with penalty of Rs.500/- each, within a period of 15 days for registering the cancellation deeds. The Sub Registrar was authorized to receive the stamp duty and penalty. It was also mentioned in Exts.P7 and P8 that if the stamp duty and penalty are not paid, steps; would be taken to realize the said amounts.

3. Exts.P7 and P8 are under challenge in this Writ Petition.

4. The reliefs prayed for by the petitioner are the following:

i) By the issuance of a writ of certiorari or any other appropriate writ or order set aside Exts.P7 and P8 orders.

ii) Direct respondents 1 and 2 to effect due registration of Exts.P1 and P2 cancellation deed Nos.P6/2007 and P7/2007 mentioned in Exts.P7 and P8 orders.

iii) Declare that the order No.DDs No.19664/91 LR(A) 3 dated 9.7.1992 of Land Revenue Commissioner is inapplicable to the instant case as the sale deeds were executed without receiving consideration which fact is specifically stated in Exts.P1 and P2 cancellation deeds and

iv) Pass any other order or direction which this Hon’ble Court deems fit and necessary in the circumstances of the case.

5. Relief No.(iii) relates to an order dated 9.7.1992 passed by the Land Revenue Commissioner holding thus:

“There is no provision in the Kerala Stamp Act to cancel a deed of conveyance. Therefore, the Board of Revenue agrees with the views of the Inspector General of Registration and holds that the impounded document No.P6/89 of Sub Registry Office, Ernakulam is a conveyance deed falling under Art.22 of the schedule to the Kerala Stamp Act for the purpose of stamp duty.”

6. Copy of the order dated 9.7.1992 passed by the Land Revenue Commissioner was made available by the learned Government Pleader. That order relates to a document which was impounded by the Sub Registrar’s Office, Ernakulam. The said order was referred to in Exts.P7 and P8.

7. Sri. A.P. Chandrasekharan, learned se