Kerala High Court
Mrs.Maggie Paul @ Maggie Davis vs The Inspector General Of Registration on 5 March, 2016
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 12TH DAY OF JULY 2016/21ST ASHADHA, 1938
WP(C).No. 21439 of 2016 (D)
----------------------------
PETITIONER(S):
----------------------
MRS.MAGGIE PAUL @ MAGGIE DAVIS,
AGED 55 YEARS, W/O E.J. DAVIS,
EDASSERY HOUSE, ANGAMALY P.O,
ALUVA-683 572.
BY SRI.C.C.THOMAS, SENIOR ADVOCATE.
ADVS. SRI.NIREESH MATHEW,
SRI.M.G.KARTHIKEYAN.
RESPONDENT(S):
--------------------------
1. THE INSPECTOR GENERAL OF REGISTRATION,
REGISTRATION DEPARTMENT,
THIRUVANANTHAPURAM- 695 001.
2. THE DISTRICT REGISTRAR (REGISTRATION),
THIRUVANANTHAPURAM- 695 001.
3. THE SUB REGISTRAR,
SUB REGISTRAR OFFICE,
THIRUVANANTHAPURAM- 695 001.
4. THE STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT,
TAXES (E) DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM- 695 001.
BY GOVT. PLEADER SMT.NISHA BOSE.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 12-07-2016, ALONG WITH WP(C).NO.21449 OF 2016 AND
WP(C).NO.21481 OF 2016, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
rs.
WP(C).No. 21439 of 2016 (D)
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 PHOTOCOPY OF THE NOTIFICATION, SRO NO. 79/2016
ISSUED BY THE GOVERNMENT.
EXHIBIT P2 PHOTOCOPY OF THE RECEIPT EVIDENCING THE PAYMENT
OF RS.4,12,920/- DATED 05-03-2016.
EXHIBIT P3 PHOTOCOPY OF THE PETITION DATED 07-04-2016
SENT TO THE RESPONDENTS.
EXHIBIT P4 PHOTOCOPY OF THE LETTER DATED 19-04-2016
ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P5 PHOTOCOPY OF THE LETTER DATED 12-05-2016
ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P6 PHOTOCOPY OF THE LETTER SUBMITTED TO THE
3RD RESPONDENT.
EXHIBIT P7 PHOTOCOPY OF THE RECEIPT EVIDENCING THE
REMITTANCE OF RS 20/- TOWARDS APPLICATION
FEE DATED 01-06-2016.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
P.B.SURESH KUMAR, J.
-----------------------------------
W.P.(C)Nos.21439, 21449
& 21481 of 2016
------------------------------------------------
Dated this the 12th day of July, 2016
JUDGMENT
As per the G.O.(P) No.149/2012 dated 22.8.2012, the Government have fixed the ceiling limit to the rate of registration fees payable under the Registration Act to 1% of the value or Rs.25,000/-, whichever is less, on documents of gift, settlement, partition and release deed executed among the family members. Later, the Government, as per the G.O.(P) No.172/2014 dated 8.10.2014, have removed the upper cap of the registration fees of the above documents without any increase in the rate. Thereupon, on 22.1.2016, the Government have decided to reinstate the upper cap of Rs.25,000/- towards W.P.(C)Nos.21439, 21449 2 & 21481 of 2016 registration fees of the documents in the nature referred to above. The petitioners in these cases have executed gift deeds in favour of their family members during March, 2016. Their case is that though the documents have been registered after 22.1.2016, they have been directed to pay the amount in excess of Rs.25,000/- towards registration fee and since they wanted the documents to be registered then and there, they had no other option but to pay the excess registration fee. The petitioners have, therefore, preferred applications for refund of the excess registration fee paid invoking Rule 207 of the Registration Rules (Kerala). The grievance voiced by them in the writ petitions is that their applications for refund are not being considered.
2. Heard the learned Senior counsel for the petitioners as also the learned Government Pleader.
3. As noted above, the Government have reinstated the upper cap of Rs.25,000/- originally fixed in W.P.(C)Nos.21439, 21449 3 & 21481 of 2016 the matter of paying the registration fee with effect from 22.1.2016. Since all the documents referred to in the writ petitions are executed after the said date, the petitioners are entitled to refund of the excess amount paid by them towards registration fee.
In the result, the writ petitions are allowed and the third respondent is directed to refund the excess registration fees collected from the petitioners within two months from today.
Sd/-
P.B.SURESH KUMAR, JUDGE.
smm