Petitioner has submitted Ext. P1 lease deed for registration. The authorities insisted for payment of registration fee, taking into account the refundable advance security amount as well. This is challenged by the petitioner. Petitioner in fact has remitted the registration fee as demanded by the Sub Registrar and got the document registered. This writ petition is filed inter alia seeking for refund of the excess amount received as registration fee. 2. Counter affidavit is filed by the 1st respondent supporting the stand taken by the Government. According to them, registration fee is to be paid for the entire amount including security amount of Rs. 26 crores.
3. Section 78 (1)(a) of the Registration Act is relevant for considering whether the petitioner is liable to pay registration fee for the entire amount. Section 78 reads as under:
“78. Fees to be fixed by State Government :- (1) The State Government shall prepare a table of fees payable:-
(a) for the registration of documents; xx xx xx W.P(C) No. 6601 of 2014 -: 2 :-
The registration fee is prescribed by the Table of Fees framed by the State Government. Paragraph I(a)(1) of the Table provides that Registration of Documents in Book 1 and 4 other than Power of Attorney is two percent of the value. Paragraph 2(d)(i) & (ii) relates to lease transaction which reads as under:
“2. xx xx xx
(d) In the case of leases, the amount or value of the consideration on which the ad valorem fee is assessed, the fee shall be assessed as follows:
xx xx xx
(1) Where the rent is fixed and no fine or premium is paid or money advanced, then, if the lease is granted:-
(i) for the period less than one the total sum a year - payable under the lease;
(ii) for the period of not on the average less than one year but annual rent not exceeding 10 years reserved;
4. In so far as registration fee is based only on the average annual rental value of the lease period, the authority cannot compute any other amount for collecting registration fee. The refundable security amount does not come under any of the categories W.P(C) No. 6601 of 2014 -: 3 :-
mentioned under Paragraph 2(d) of the Table.
Under these circumstances, the writ petition is allowed. There will be a direction to the respondents to refund to the petitioner any amount collected in excess of the registration fee with reference to value as computed in terms of Paragraph 2(d)(ii) of the Table, the Ext. P1 lease deed.
Sd/- A.M. Shaffique, Judge.
Tds/