Petitioner challenges Ext.P6, an order passed by the District Registrar calling upon him to pay stamp duty for a document by which the petitioner decided to cancel the lease deed. Petitioner had prepared the document by paying stamp duty of Rs.250/-. The purport of the deed was to cancel the lease deed which was executed in favour of the petitioner for a period of 90 years. In the instrument cancelling the lease deed, there was a covenant by which the lessor refunded to the petitioner the amount received as premium and certain other amounts as compensation, and full and final satisfaction was acknowledged for the said amount as well. This has resulted in the District Registrar forming an opinion that the document is virtually a release deed and not a deed cancelling the lease alone. Therefore, according to the District Registrar, stamp duty ought to have been paid under Article 48(b) of the Kerala Stamp Act. 2. Petitioner has a contention that this order had been passed without giving notice to the petitioner. The learned Senior Government Pleader also could not point out, as to whether the petitioner was heard before passing the impugned order. It is submitted that no such instructions were received.
W.P(C) No. 15064 of 2014 -: 2 :-
3. Under such circumstances, when the petitioner has a case that the stamp duty, as envisaged by the District Registrar is not payable for cancellation of the lease, it is all the more necessary that the petitioner should be heard in the matter. Accordingly, in order to give an opportunity to the petitioner to ventilate his grievance and make his submissions with reference to the liability to pay more duty as directed in Ext.P6, I am of the view that Ext.P6 is liable to be set aside and the matter should be considered afresh.
In the result, this writ petition is disposed of as under:
i) Ext.P6 is quashed.
ii) The 3rd respondent shall reconsider the entire matter afresh after issuing notice to the petitioner and the entire process shall be completed within a period of three months from the date of receipt of a copy of this judgment.
Sd/- A.M. Shaffique, Judge.
Tds/