GOVERNMENT OF KERALA
ORDER
In exercise of the powers conferred by clause (c) of sub-section (1) of section 9 of the Kerala
Stamp Act, 1959 (17 of 1959), the Government of Kerala, being of the opinion that , it is necessary in
the public interest so to do, hereby order to compound the stamp duty payable to the Government on
the undervaluation cases referred to the Collector by the Registering Officer under sub-section (1) of
section 45B of the said Act or on the cases on which suo motu action had been initiated by the Collector
Taxes (J) Department
G.O.(P)No.77/2026/TAXES.
Dated, Thiruvananthapuram, 05
th September, 2026
20th Chingam, 1202
©
േകരള സർകാർ
Government of Kerala
2026
േകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികമായി ്പസിദെപടുതുനത
PUBLISHED BY AUTHORITY
Regn.No. KERBIL/2012/45073
dated 05-09-2012 with RNI
Reg No.KL/TV(N)/634/2021-2023
വാല്ം 15
Vol. XV
തിരുവനനപുരം,
ബുധന
Thiruvananthapuram,
Wednesday
2026 െസപറംബർ 09
09th September 2026
1202 ചിങം 24
24th Chingam 1202
1948 ഭാ്ദം 18
18th Bhadra 1948
നമർ
No.
2448
S. R. O. No. 749/2026
This is a digitally signed Gazette.
Authenticity may be verified through https://compose.kerala.gov.in/
under sub-section (3) of the said section and pending disposal from 1st day of January, 1986 to 31st day
of March, 2023 under the following terms and conditions, namely:-
(i) The documents registered during the period from 1st January, 1986 to 31st March 2010, in
respect of which proceedings have been initiated under sub-section (1) or sub-section (3) of section
45B of the said Act, and where the deficient stamp duty determined under sub- section (2) or sub-
section (3) of the said section, as the case may be, is 10,000 (Rupees Ten Thousand only) or less, shall
₹10,000 (Rupees Ten Thousand only) or less, shall
be fully exempted from payment of the deficient stamp duty and shall stand waived, without realizing
any additional registration fee.
(ii) The documents registered during the period from 1st January, 1986 to 31st March, 2023, in
respect of which proceedings have been initiated under sub-section (1) or sub-section (3) of section
45B of the said Act, other than the documents exempted under clause (i) shall stand completely
discharged on payment of fifty per cent of the deficient stamp duty, as determined by the Collector
under sub-section (2) or sub-section (3) of the said section, as the case may be, without realizing any
additional registration fee.
(iii) Cases referred for revenue recovery proceedings for the recovery of deficiency of stamp duty
shall also be brought under the purview of this order. A person who filed an appeal against the order of
the Collector under sub-section (2) or sub-section (3) of section 45B before any authority under the said
Act or in the High Court, may make an application in writing before the Collector to have the case
settled under this order and any such application shall be disposed of in the manner and on the terms
provided in this order. After disposal of the case, the Sub Registrar is authorized to record on the
documents the fact that the case has been settled under this order , and that the deficient amount of fifty
per cent towards stamp duty has been collected.
(iv) The Government hereby authorize the Inspector General of Registration to issue necessary
instructions and directions to the Collectors and Registering Officers as may be necessary for the
effective implementation of this order.
(v) The benefit of this order shall be available only up to the 31st day of March, 2027 and shall not
be extended beyond the said period.
(vi) The Collector shall cause notice to be served on the parties to all cases eligible under clause
(ii), informing them of the benefit available under this order and requiring them to remit the amount
payable under the order within ninety days from the date of receipt of such notice or on or before 31 st
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March, 2027, whichever is earlier.
(vii) Where the amount payable under this order is not remitted within the period specified in clause
(vi), the Registering Officer concerned shall, without further notice or delay, initiate revenue recovery
proceedings for the recovery of the deficient amount of duty determined and payable in accordance
with the final order passed by the Collector under sub-section (2) or sub-section (3) of section 45B or
as the case may be, by the Appellate Authority under sub-section (6) of the said section.
By order of the Governor,
K R JYOTHILAL
Additional Chief Secretary to Government
Explanatory Note
(This does not form part of the order, but is intended to indicate its general purport.)
In paragraphs 317 and 318 of the Revised Budget Speech 2026-27, the Government have
announced the introduction of a One-Time Settlement Scheme for the disposal of undervaluation cases
relating to documents registered during the period from 1986 to 31st March, 2023, with appropriate
concessions. It has also been announced that as a one- time measure, the deficient stamp duty payable
in cases relating to documents registered up to 31st March, 2010, where the amount determined in the
final order is below 10,000, shall be waived to facilitate the closure of long-pending small-value
₹10,000 (Rupees Ten Thousand only) or less, shall
liabilities. The Government have decided to issue an order accordingly for the above purpose.
This order is intended to achieve the above object.
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____________________________________________________________________________________________________________________________
PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES
AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2026
