By G.O. (Ms.) No. 177/2007/TD dated 4.8.2007, in exercise of the powers conferred by sub-section (1) of Section 9 of the Kerala Stamp Act, Government of Kerala, in public interest, excluded the duty chargeable under the Stamp Act, in respect of conveyance for transferring the flats/apartments excluding the value of undivided interest in the land does not exceed Rs.5,00,000/-.
2. The petitioner is the purchaser of the flat from a builder. Hence, it is submitted that the Registering Authority refused to register the document when presented even though value of apartment is less than Rs.5,00,000/-. The learned Government Pleader submits that the petitioner is not for the benefit, as the building is a 'suite' in a commercial project developed for profit.
W.P.(C) Nos. 30733 & 30736/2014 -2-
3. The petitioner, by virtue of the Government Order, is entitled to the benefit of Ext.P3 Government Order. Merely because the petitioner's project is being identified as commercial by the revenue officials or registering authority, it does not take out of the purview of the Government Order.
4. So, as long as the Government Order is not amended as mentioned in the separate Order, the benefit of the Government Order shall be given to the petitioner. Therefore, there shall be a direction to the registering authority to register the document on being satisfied that value of the apartment/flat is only 5 lakhs or less.
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A. MUHAMED MUSTAQUE, JUDGE jjj