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AIR 2010 KERALA 166 ::2010 AIHC NOC 347
Kerala High Court
Hon'ble Judge(s): S. Siri Jagan , J

Registration Act (16 of 1908) , S.17— Kerala Stamp Act (17 of 1959) , S.45A, S.45B, S.28A— Registration of document - Conveyance does not bear stamp duty on fair value of land - Registering Officer cannot register document at all. Registering Officer is bound to see that the conveyance bears the stamp duty at the rate fixed in Article 22 of the Schedule to the Kerala Stamp Act on the fair value of the land or the consideration whichever is higher. If it does not, the Registering Officer cannot register the document at all.(Para 5)

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