IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN WEDNESDAY, THE 19^TH DAY OF JUNE 2024 / 29TH JYAISHTA, 1946 WP(C) NO. 21229 OF 2017 PETITIONER:

M/S.KRISHNA TRADERS AGED 35 YEARS A PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT, 1932, HAVING ITS REGISTERED OFFICE AT THIRUVANANTHAPURAM CORPORATION, DOOR NO.25/1437, KUMARA BHAVAN, THYCAUD, WEST THAMPANOOR P.O, THIRUVANANTHAPURAM P.O, THIRUVANANTHAPURAM 695 001, REPRESENTED BY ITS ITS PARTNER MANOJ RAVEENDRANATH, S/O. K.RAVEENDRANATH, AGED 35 YEARS, RESIDING AT THIRUVANANTHAPURAM CORPORATION DOOR NO.11/393, KRISHNA BHAVAN, KANAKA NAGAR, NANTHANCODE, KOWDIAR P.O, THIRUVANANTHAPURAM DISTRICT, 695 003.

BY ADVS.

SRI.SAJI.P.JOSEPH SRI.K.T.SAJU RESPONDENTS:

1 THE DISTRICT REGISTRAR (GENERAL), ERNAKULAM DISTRICT REGISTRARS OFFICE, ERNAKULAM DISTRICT, 682

011.

2 THE SUB REGISTRAR SUB REGISTRARS OFFICE, ERNAKULAM, ERNAKULAM DISTRICT, 682 011.

3 MS. IFCI LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS REGISTERED OFFICE AT IFCI TOWER 61, NEHRU PLACE, NEW DELHI 110 019.

OTHER PRESENT:

SRI.RIYAL DEVASSY, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

P.V.KUNHIKRISHNAN,J.

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W.P (C) No.21229 of 2017 - - - - - - - - - - - - - - - - - - - - - - - - - - -

Dated this the 19th day of June, 2024

JUDGMENT

This writ petition is filed with the following prayers:-

“1. Issue a writ of certiorari or such other writ, direction or order quashing Exhibit P3 Order.

2. Issue a writ of mandamus or such other writ, direction or order commanding respondents 1 and 2 to value exhibit P2 document under Entry 54 of the Schedule to the Kerala Stamp Act, 1959.

3. Issue a writ to declare that exhibit P2 is a deed of Surrender of Lease for the purpose of fixation of stamp duty under the provisions of Kerala Stamp Act, 1959.

4. Issue such other writ, direction or order as is deemed just and necessary in the facts and circumstance of the case.” (SIC)

2. The petitioner and the 3^rd respondent executed and registered Ext.P1 lease deed between them, by which the 3^rd respondent was put in possession of the building from 6/5/2015 is the submission. Though the period of lease was mentioned as 9 years from 6/5/2015, the 3^rd respondent desired to surrender the building after 2 years as part of shifting of its business is the further submission.

Therefore, Ext.P2 deed for surrender of lease was executed between the petitioner and the 3^rd respondent. But, the 2^nd respondent refused to register the document for the reason that it was a premature surrender. Then, the petitioner preferred an application for adjudication before the 1^st respondent and the 1^st respondent passed Ext.P3 order fixing the stamp duty under schedule 48 (b) of the Kerala Stamp Act, 1959 and termed Ext.P2 as a cancellation of lease deed. According to the petitioner, Ext.P3 Order has been passed contravening the provisions of Section 111(e) of the Transfer of Property Act, 1882 as well as Entry 54 of Schedule 54 to the Kerala Stamp Act, 1959. Hence, this writ petition.

3. Heard the learned counsel for the petitioner and the learned Government Pleader.

4. When this writ petition came up for consideration, the counsel for the petitioner submitted that the point raised by the petitioner in this case is covered by the judgment of this Court in Harris v. Sub Registrar (2017 KHC 3570). The relevant portion of the above judgment is extracted hereunder:-

“3. The provisions of the Kerala Stamp Act, 1959 ('the Act' for brevity) relating to such transactions have two branchlets. One is the general provision with respect to the release, which is covered by Art.48 of the Act. The other is a specific provision relating to surrender of lease, which is Art.54 of the Act. Under Art.54 of the Act, in the case of a surrender of lease when the duty with which the lease is chargeable does not exceed Rs. 100/-, the stamp