JUDGMENT

Dated this the 20^th day of June, 2025 This Original Petition is preferred against the order passed by the Additional District Judge-IV, Thodupuzha under Section 45B of the Kerala Stamp Act , 1959 (for short 'the Act'). The State challenges the said order on the ground that the District Court did not consider the fact that the Collector is entitled to determine the actual value of consideration passed between the parties while executing the document, irrespective of the fair value.

2. The learned Government Pleader submitted that the court went wrong in holding that the District Collector cannot take into account the market value of the property involved. According to him, the said finding is contrary to what is provided under Section 45B of the Act. Relevant portion of Section 45B reads as follows:

“45B. Instruments undervalued how to be dealt with.-(1)If the Registering Officer, while registering any instrument transferring any property, has reason to believe that t