The court clarified that a deed's registration can occur conditionally, allowing for subsequent recovery of dues linked to stamp duty.

JUDGMENT

The petitioner presented Ext.P1 document for registration before the 3rd respondent. The petitioner is the assignor in Ext.P1. The 3rd respondent found that the document under which the petitioner claims the title is under valued. It was found that document No. 1339/2020 of SRO Manjeri executed on 28.05.2020 was under valued. The matter was finally adjudicated by the District Registrar and Ext.P5 order was issued by the District Registrar on 25.11.2022 demanding the deficit stamp duty of Rs.3,22,560 and the deficit registration fees of Rs.81,020/- in respect of the document under which the petitioner obtained title.

2. The learned Government Pleader points out that Ext.P5 is a preliminary order and a final order will be passed only after disposal of Ext.P6 appeal preferred by the petitioner before the District Court, Manjeri.

3. The learned counsel appearing for the petitioner would submit that the registration of Ext.P1 assignment need not be kept in abeyance, to consider the question as to whether the petitioner is liable to pay any additional stamp duty/registration fees in respect of document No. 1339/2020 and Ext.P1 assignment deed may be directed to be registered subject to the condition that the stamp duty payable in respect of that document is paid in full and also subject to the condition that if it is ultimately found that there was any deficit stamp duty/registration fees paid on document No. 1339/2020, the same can be recovered from the immovable property of the petitioner.

4. The learned Government Pleader submits that the assignment deed can be registered subject to the condition that the deficit stamp duty in respect of document No. 1339/2020 along with registration fees can be recovered from the petitioner by proceeding against the immovable property of the petitioner subject to the decision in the appeal filed against Ext.P5 order.

5. The learned counsel appearing for the petitioner would submit that Ext.P1 pertains to only 3.26 ares of land and the area of land covered by document No. 1339/2020 is approximately 26 cents. It is submitted that after the assignment of 8 cents forming part of the land covered by document No. 1339/2020 approximately 18 cents of land will be remaining in the ownership and possession of the petitioner and therefore if any further stamp duty/registration fees payable by the petitioner the amount can be recovered by proceeding against the said property of the petitioner.

6. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents, I am of the view that this Writ Petition can be disposed of directing the 3rd respondent to cause the registration of Ext.P1 deed of assignment pertaining to 8 cents of property out of the larger extent of property belonging to the petitioner subject to compliance of usual formalities and payment of stamp duty/registration fees in respect of that document and subject further to the condition that if any stamp duty/registration fees are found payable by the petitioner in respect of document No. 1339/2020 and on the failure of the petitioner to pay it, the same can be recovered from the remaining property of the petitioner subject to the result of Ext.P6 appeal filed against Ext.P5 order of the District Registrar. The petitioner shall not alienate or encumber the property remaining with the petitioner after the transfer of property covered by Ext.P1 deed of assignment till the issue of deficit stamp duty/registration charges in respect of document No. 1339/2020 is finally adjudicated.

The Writ Petition is disposed of as above.