[W.A NOS.2008/2024, 1481/2025, 1482/2025, 1490/2025,
1491/2025, 1494/2025, 1504/2025, 1507/2025, 1539/2025,
1540/2025, 1585/2025 1672/2025 & 1676/2025]
Dr. A.K. Jayasankaran Nambiar, J.
As these writ appeals preferred by the State involve a common
issue, they are taken up together for consideration and disposed by this
common judgment. The issue that arises for consideration is whether a
sale certificate, issued by a bank/revenue authority to a purchaser of
immovable property, pursuant to a sale conducted at the instance of a
bank/financial institution/court/revenue authority of the property of a
revenue defaulter, will attract the levy of stamp duty under the Kerala
Stamp Act, 1959?