Kerala High Court
Abad Property Management Services vs State Of Kerala on 5 March, 2020
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941
WP(C).No.28875 OF 2019(H)
PETITIONER:
ABAD PROPERTY MANAGEMENT SERVICES
PRIVATE LIMITED, 8TH FLOOR, NUCLEUS MALL AND OFFICE
ARCADE, N.H.49, KUNDANOOR-PETTA ROAD, MARADU VILLAGE,
KANAYANNOOR TLAUK, PIN-682304, REPRESENTED BY ITS
DIRECTOR DR.NAJEEB ZACKERIA, AGED 49 YEARS,
S/O.ZACKERIA USMAN SAIT, HOUSE NO.37/1571A 46, FLAT
NO.12B, SILVER CREST, SUBHASH CHANDRA BOSE ROAD,
KADAVANTHRA.P.O., ERNAKULAM, PIN-682020
BY ADV. SRI.B.S.SURESH (CHIRAKKARA)
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY INSPECTOR GENERAL OF REGISTRATION, EX-
MAYOR R.BALAKRISHNAN NAIR ROAD, NEAR DISTRICT COURT,
VANCHIYOOR, THIRUVANANDAPURAM, PIN-695035
2 SUB REGISTRAR,
SUB REGISTRAR OFFICE, MARADU, ERNAKULAM PIN-682304
BY GOVERNMENT PLEADER
SR GP ADV. SRI.S GOPINATHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.28875 OF 2019(H)
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JUDGMENT
Dated this the 5th day of March 2020 This writ petition is filed by M/s Abad Property Management Services Private Limited company incorporated under the Companies Act, 1956. Several owners of apartments had executed power of attorneys specifically referring to their apartments owned by them to give on lease by the petitioner. The authority of the petitioner is to lease out the building belonged to such executants of the power of attorneys. These power of attorneys were presented for registration. The Sub Registry was of the view that the stamp for the registration is applicable as per clause 44 (f) under the schedule of the Kerala Stamp Act,1959.
2. The petitioner's case is that the stamp duty applicable for power of attorneys is Clause 44 (g) under the schedule of the Kerala Stamp Act. There cannot be any dispute in regard to the compulsory registration of the power of attorney as this falls under the Section 17(g) of the Registration Act.
WP(C).No.28875 OF 2019(H) 3
3. It appropriate to refer Clause 44 (f) under the schedule of the Kerala Stamp Act which reads thus:-
"When authorising a person other than his father, mother, wife, husband, son, daughter, brother or sister to sell immovable property or giving authority or power to a promoter or a developer, by whatsoever name called, to make constructions or develop, sell or transfer (in any manner whatsoever) any immovable property situated in Kerala."
Clause 44(f) stipulates that the power gives authority to sell or develop any immovable property (other than father, mother, wife, husband, son, daughter, brother, sister).
4. In this writ petition, the power of attorneys were given in respect of the apartments or shop rooms on lease. No right of sell the apartment is conferred. No right of development is referred. Development means ' the development of any land for the purpose of construction'. No authority was given by the power of attorney to undertake any construction. It is in respect of a constructed space, the authority was given to the petitioner to give such space on lease.
In such circumstances, as rightly pointed out by the learned WP(C).No.28875 OF 2019(H) 4 counsel for the petitioner that these power of attorneys come under the Clause 44(g) under the schedule of the Kerala Stamp Act which is a residuary clause covering types of power of attorney other than mentioned in Clause 44(f) under the schedule of the Kerala Stamp Act. The maximum stamp duty applicable is Rs.600/- per each person authorized. Therefore, the Sub Registrar is directed to register the same levying the stamp duty as applicable under Clause 44(g) under the schedule of the Kerala Stamp Act.
The writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE
SAS/05/03/2020 JUDGE
WP(C).No.28875 OF 2019(H)
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APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 THE COPY OF THE POWER OF ATTORNEY ATTESTED
BY THE CONSULATE GENERAL OF INDIA IN DUBAI DATED 5.3.019 EXHIBIT P2 THE COPY OF THE POWER OF ATTORNEY ATTESTED BY ASSISTANT CONSULAR OF INDIA EMBASSY AT DOHA DATED 20.2.2019 EXHIBIT P3 THE COPY OF POWER OF ATTORNEY ATTESTED BY ASSISTANT CONSULAR OF INDIA EMBASSY AT MUSCAT DATED 19.2.2019 IS PRODUCED AND MARKED EXHIBIT P4 THE COPY OF THE POWER OF ATTORNEY EXECUTED AND REGISTERED AT AMBALAMUGAL SUB REGISTRAR OFFICE DATED 7.2.2019 EXHIBIT P5 THE COPY OF THE LEASE DEED DATED 07.08.2019 EXHIBIT P6 THE COPY OF THE CHELAN ISSUED BY THE GOVERNMENT OF KERALA DATED 2.8.2019 EXHIBIT P7 THE COPY OF THE ACKNOWLEDGEMENT OF THE ONLINE TOKEN REGISTRATION DATED 2.09.2019 EXHIBIT P8 THE COPY OF THE WRITTEN MEMO ISSUED BY THE 2ND RESPONDENT DATED 3.09.2019 ISSUED ON 22.10.2019 ADDITIONAL EXHIBIT P9 THE COPY OF THE ORDER DATED 19.12.2019 OF THIS HONOURABLE COURT IN WP(C) 28875/2019 ADDITIONAL EXHIBIT THE WRITTERN REPLY GIVEN BY THE 2ND P10 RESPONDENT DATED 7.1.2020 DEMANDING TO PAY THE ADDITIONAL STAMP DUTY.
ADDITIONAL EXHIBIT THE COPY THE SCHEDULE OF THE EXISTING RATE P11 OF STAMP DUTY AND REGISTRATION FEE UNDER KERALA STAMP ACT.
RESPONDENTS' EXHIBITS:
EXHIBIT R2(A) TRUE COPY OF THE JUDGMENT IN WP(C) NO.23710/2018 DATED 18.07.2018. WP(C).No.28875 OF 2019(H) 6 EXHIBIT R2(B) TRUE COPY OF THE JUDGMENT DATED 09.08.2019 IN WP(C) NO.16092/2019.
//TRUE COPY// P.A. TO JUDGE