JUDGMENT

This original petition is filed by the Sub Registrar, Muvattupuzha, aggrieved by Exhibit P7 order directing the petitioner to register the sale deed executed by the Subordinate Judge, Muvattupuzha in favour of the decree holder in E.P.No.133 of 2008. The execution petition was filed by the 1st respondent seeking enforcement of the decree in O.S.No.73 of 2006, whereby the 2nd respondent/judgment debtor was directed to execute a sale deed pertaining to the decree schedule property. The judgment debtor having failed to abide by the decree, the sale deed was executed by the court. For that purpose, the decree holder obtained non-judicial stamp paper worth Rs.1,59,270/- in the name of the Sub Judge. Thereafter, the sale deed was engrossed in the stamp paper and presented for registration before the Sub Registrar, by an official deputed by the court. Instead of registering the document, the Sub Registrar issued Exhibit P4 letter stating that, as per Rule 16A of the Kerala Stamp Rules, any instrument chargeable with stamp duty for an amount above Rs.1 lakh shall be stamped with e-stamp only. Thereupon, the decree holder filed E.A.No.72 of 2021, seeking a direction to the Sub Registrar, Muvattupuzha to register the sale deed executed by the court in his favour. The court below allowed the application by Exhibit P7 order. Hence, the original petition.

2. Assailing Exhibit P7 order, Sri.K.S.Manu, learned Senior Government Pleader raised the following contentions;

The Kerala Stamp Rules was amended with effect from 7.4.2017, by incorporating Rule 16A, making e-stamp mandatory for all instruments chargeable with stamp duty for an amount above Rupees one lakh. The Registration Department has implemented online registration from 6.10.2015 onwards, through a software designed and developed by the National Informatic Centre and maintained by the NIC, Kerala Centre.

3. As per the procedure for registration of documents, if the stamp duty is above rupees one lakh, the software provides an option for payment for e-stamp, on the registration fees and stamp duty being paid. If the stamp duty is above Rs.1 lakh, the system will provide option for payment for e-stamp. When the registration fees as well as stamp duty is paid together, the e-stamp can be downloaded. The presenter has to take a print out of the token from the website after making all payments. The document printed in e-stamp, the token and the filing sheet have to be submitted before the Registrar concerned.

4. Learned Government Pleader contended that the online system cannot be altered for a single person, even at the instance of the officers of the Registration Department and after the amendment to the Kerala Stamp Rules, it is not possible to register instruments chargeable with stamp duty above rupees one lakh on impressed stamp. The further argument is that the court below committed a mistake in relying on Circular No.19/74 of the High Court. By that Circular, the Subordinate Courts were directed to purchase stamp papers from the Treasury directly, since it is noticed that in some courts, stamps were purchased from the local vendors, causing loss to the Government by way of commission to the vendors. According to the learned Government Pleader, the Circular or the provisions of the Civil Rules of Practice mentioned therein, do not mandate purchase of non-judicial stamp paper in physical form. It is pointed out that a similar issue had come up for consideration earlier in W.P(C).No.40315 of 2017. This Court refused to direct the registering authority to accept the documents in impressed stamp, finding that the online system of registration cannot be adjusted or altered. It was held that the petitioner will be entitled for refund of the amount paid for the purchase of stamp papers, on the Sub Judge making an application for allowance for impressed stamp.

5. Learned counsel for the 1st respondent contended that the stamp papers were purchased and engrossed on non-judicial stamp