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IN THE HIGH COURT OF KERALA AT ERNAKULAM
T.R.RAVI, J
ANIL KUMAR P.K – Appellant
Versus
DISTRICT REGISTRAR – Respondent
| Table of Content |
|---|
| 1. limitations on initiating recovery for stamp duty. (Para 1 , 2 , 3) |
| 2. court's decision to quash demands. (Para 4) |
T.R.RAVI.J -------------------------------------------------------
WP(C) Nos.707, 8060 & 10890 of 2024 --------------------------------------------------------
Dated this the 07th day of January, 2025 JUDGMENT These writ petitions have been filed challenging the steps initiated for recovery of alleged deficit stamp duty on documents which were executed in 2007, 2004 and 2000 respectively. According to the petitioner, notices were issued on 17.11.2023, 13.02.2024, 23.02.2024 respectively demanding amounts which are allegedly payable towards deficit stamp duty. The notices do not make any reference to the reference made by the registering officer to the Collector for determination of the value of consideration. The contention of the petitioner is that the notice can only be treated as a suo motu action under Section 45B (3) of the Kerala Stamp Act , for which there is a limitation of five years. It is hence submitted that the demands are highly belated and are liable to be set aside.
2. The respondents have filed statements in these cases, wherein it is s
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