Judgment : Heard counsel for petitioner. In the order dated September 30, 2010 in paragraph 1, it is stated that S.28 A of the Kerala Stamp Act 1959 (for short, “the Act”) came into force as amended by the Kerala Finance Act, 2009. S.28A was actually inserted in the Act by the Kerala Finance Act, 1994 but, brought into operation by the Kerala Finance Act, 2010. Hence in paragraph 1 of the order, the observation that S.28A of the Act came into force as amended by the Kerala Finance Act, 2009 shall be read as that the said provision was inserted in the Act by the Kerala Finance Act, 1994 and brought into operation by the Kerala Finance Act, 2010. In the subsequent paragraphs in the order also instead of the expression that S.28A of the Act came into force (wherever it occurs) it shall be read as S.28A of the Act “was brought into operation”.