JUDGMENT

The petitioners, who are persons of Indian origin and holders of British passport, are joint owners in possession of property having an extent of 2 acres and 58.856 cents in Re- Survey Nos.57/3 and 56/5 of Venganoor Village, covered by sale deed bearing No.3342 of 2006 of the Sub Registrar Office, Thiruvallam. The 1st petitioner is also the owner of another property having an extent of 50 cents in Re-Survey No.57/5 of Venganoor Village, covered by sale deed bearing No.124/2008 of the Sub Registrar Office, Thiruvallam. The petitioners have filed this writ petition under Article 226 of the constitution of India seeking a writ of mandamus commanding the respondents to consider and pass appropriate orders on Ext.P1 representation dated 26.01.2021, as expeditiously as possible, at any rate before 31.03.2021, in a sympathetic and positive manner.

2. On 15.03.2021, when this writ petition came up for admission, the learned counsel for the petitioners sought time to point out the relevant statutory provisions.

3. A statement has been filed by the 1st respondent Inspector General of Registration, producing therewith Annexure R1(a) communication dated 17.03.2021 addressed to the petitioners, on Ext.P1 representation.

4. Heard the learned counsel for the petitioners and also the learned Government Pleader appearing for the respondents.

5. The learned counsel for the petitioners would submit that the only relief sought for in this writ petition is a writ of mandamus commanding the 2nd respondent to consider and pass orders on Ext.P1 representation dated 26.01.2021, as expeditiously as possible, invoking the powers under Section 9 of the Kerala Stamp Act, 1959.

6. The learned Government Pleader would point out that, as per the Schedule of the Kerala Stamp Act, Sl.No.44(f), the proper stamp duty payable for power of attorney, when authorising a person other than his father, mother, wife, husband, son, daughter, brother or sister to sell immovable property or giving authority or power to a promoter or developer by whatever name called, to make construction or develop, sell or transfer (in any manner whatsoever) any immovable property situated in Kerala is the same duty as a conveyance (Sl.Nos.21 or 22 as the case may be) for the fare value of the land or for the amount of the consideration, whichever is higher or the estimated cost as certified by a chartered engineer of the proposed construction or development of such property, as the case may be.

7. Section 9 of the Kerala Stamp Act, which deals with power to reduce, remit or compound duties, reads thus;

“9. Power to reduce, remit or compound duties.- (1)

The Government may, by order published in the Gazette;

(a) reduce or remit, whether prospectively, or retrospectively, in the while or any part of the State of Kerala, if in the opinion of the Government it is necessary in public interest so to do, the duties with which any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class or persons, or by or in favour of any members of such class, are chargeable;

and (b) provide for the composition or consolidation of duties in the case of issues by any incorporated company or other body corporate of bonds or other marketable securities other than debentures.

(c) provide for compounding of duties payable on instruments referred to the collector or called for by him under Sections 45A, 45B or 45C at such rate and for such period as may be specified.

(2) Every rule or order published under clause (a) of sub- section (1), shall be laid, as soon as may be after it is published, before the Legislative Assembly.”

8. As per clause (a) of sub-section (1) of Section 9 of the Kerala Stamp Act, the Government may, by order published in the Gazette; reduce or remit, whether prospectively, or retrospectively, in the while or any part of the State of Kerala, if in the opinion of the Government it is necessary in pu