JUDGMENT : ALEXANDER THOMAS, J. 1. The prayers in the above Writ Petition (Civil) are as follows: “(i) Issue a writ of mandamus or any other appropriate writs, orders or directions commanding the respondent to permit the petitioner to execute the deed of cancellation/ release of mortgage before the respondent on accepting 0.5% of the value, as registration fees. (ii) Grant such other reliefs as this Hon'ble Court may deem fit and proper in the circumstances of the case.” 2. Heard Smt. Smitha Babu, learned counsel appearing for the petitioner and Sri. Saigi Jacob Palatty, learned Senior Govt. Pleader appearing for the respondent Sub Registrar. 3. It is stated that for the purpose of his business, the petitioner's father, when he was alive, had availed an overdraft for an amount of Rs. 40 lakhs from the Bank of Baroda, Calicut Main Branch, after mortgaging the subject property coming to extent of 26.913 Ares, as per Ext.P-2 simple mortgage deed dated 20.08.2010. Later, the petitioner's father had died on 02.01.2011 as evident from Ext.P-1 death certificate. Subsequently, the petitioner had taken steps to close the entire loan by paying the entire due amounts and Ext.P-3 is the certificate dated 13.3.2015 issued by the Chief Manager, Bank of Baroda, Main Branch, Calicut, stating that the overdraft facility for Rs.40 lakhs sanctioned on 30.08.2010 has been duly settled by paying full and final settlement of the outstanding dues on 13.03.2015 and that the outstanding due on the said overdraft facility account is Nil, etc. Earlier, Ext.P-2 simple mortgage deed dated 20.08.2010 was duly registered with the respondent Sub Registrar's office, Vengara and encumbrance has been noted in the registration records in respect of the said subject property. Therefore, the petitioner is now constrained to execute and register the necessary deed to evidence the discharge/cancellation of the said simple mortgage deed covered by Ext.P-2. When the petitioner had approached the office of the respondent Sub Registrar for taking steps in that regard, he was told that the same could be executed only on payment of stamp duty @ 6% of the total value and 2% of the value of the registration fee, etc. It is in the light of these factual averments that the petitioner has filed the instant Writ Petition (Civil) with the aforementioned prayers. 4. It is in the light of these factual averments that the petitioner has filed the instant Writ Petition (Civil) with the aforementioned prayers. 4. Going by Ext.P-2 deed, there is no serious dispute that what is involved is a case of simple mortgage covered by clause (b) of Sec. 58 of the Transfer of Property Act, 1882, which reads as follows: “ Sec. 58. xxx (a) xxx xxx (b) Simple mortgage - Where, without delivering possession of the mortgaged property, the mortgagor binds himself personally to pay the mortgage-money and agrees, expressly or impliedly, that, in the event of his failing to pay according to his contract, the mortgagee shall have a right to cause the mortgaged property to be sold and the proceeds of sale to be applied, so far as may be necessary, in payment of the mortgage-money, the transaction is called a simple mortgage and the mortgagee a simple mortgagee.” 5. So there is no dispute that since Ext.P-2 deed is involving a simple mortgage, there is no delivery of possession of the subject property covered by Ext.P-2. It appears that the case of the respondent is that a transaction covered by Ext.P-2 simple mortgage deed would come within the ambit of Art. 37(d) of the Schedule appended to the Kerala Stamp Act. The said Art. 37 reads as follows:- “Sec. 37 Mortgage deed, not being an agreement relating to deposit of title deeds, pawn or pledge (No. 6), Bottomry Bond (No. 14), mortgage of a crop (No. 38), Respondentia Bond (No. 49) or Security Bond (No. 50) - (a) When possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given: The same duty as a conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount secured by such deed. (b) When possession is not given or agreed to be given as aforesaid: The same duty as a Bottomry Bond (No. 14) for the amount secured by such deed. Explanation - A mortgagor who gives or has given to the mortgagee a power of attorney to collect rents or gives or has given to the mortgagee a lease of the property mortgaged or part thereof, is deemed to give possession thereof within the meaning of this article. Explanation - A mortgagor who gives or has given to the mortgagee a power of attorney to collect rents or gives or has given to the mortgagee a lease of the property mortgaged or part thereof, is deemed to give possession thereof within the meaning of this article. (c) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped, for every sum secured not exceeding Rs. 1000. Five rupees. And for every Rs. 1000 or part thereof secured in excess of Rs. 1000. Five rupees. (d) When executed in favour of commercial banks for securing loans. 0.5 per cent for the amount secured subject to a maximum of rupees 20,000 6. There is no serious dispute on either side since Ext.P-2 simple mortgage deed did not involve any delivery of possession, Ext.P-2 cannot be covered by clause (a) of Art. 37. Since Ext.P-2 transaction is with a commercial bank, it would be exclusively covered by Clause (d) of Art. 37. However, it appears that the respondent would contend that since Art.37 involves some mortgage deeds, a deed in the nature of cancellation or discharge of Ext.P-2 simple mortgage deed might come within the ambit of Art. 47. Art. 47 of the Schedule appended to the Kerala Stamp Act reads as follows:- “Art. 4 Reconveyance of mortgaged property:- 7. (a) If the consideration for which the property was mortgaged does not exceed Rs. 1,000: The same duty as a conveyance (No. 21 or 22, as the case may be) for the amount of such consideration as set forth in the reconveyance. (b) In any other case: Two hundred rupees, in the case of immovable properties situated in the areas referred to in article 22 and One hundred and fifty rupees in the case of immovable properties situated in other areas. 7. (b) In any other case: Two hundred rupees, in the case of immovable properties situated in the areas referred to in article 22 and One hundred and fifty rupees in the case of immovable properties situated in other areas. 7. In a case where deed is covered by Art.47, then the corresponding registration fee is as prescribed in Clause (I)(a)(1)(ix) of the Table of Registration Fee prescribed under Sec. 78 of the Registration Act, 1908, which reads as follows: “Clause (I)(a)(i) xxxxx (ix) The registration fee in respect of the instruments for securing agricultural and educational loans from the commercial banks, the mortgage deeds for securing other loans from the commercial banks and the re-conveyance deeds thereof, shall be one per cent of the value subject to a maximum of Rs. 500/-” 8. The issue as to the applicability of Art. 47 of the Schedule to the Kerala Stamp Act and its corresponding registration fee prescribed as per Clause I(a)(i)(x) of the Table of Registration Fee, would be dealt with appropriately in the later part of this judgment. 9. Clause 6(1) of Schedule to the Kerala Stamp Act deals with deposit of title deeds and since the subject transaction is not involved in the execution of Ext.P-2 simple mortgage deed, there is no question of applicability of the provisions of the said Art.6. If none of the Articles in the schedule appended to the Kerala Stamp Act are attracted in the present case of cancellation or discharge of deed in the nature of Ext.P-2 simple mortgage deed, then Art.15 of the schedule would apply which reads as follows:- “Art. 15. Cancellation-Instrument of (including any instrument by which any instrument previously executed is cancelled), if attested and not otherwise provided for Five hundred rupees. 10. So the issue to be considered in this regard is as to whether any of the Articles to the Schedule to the Kerala Stamp Act like Art. 47 would apply in the instant case. If Art. 15 of the schedule to the Kerala Stamp Act applies, then Clause (I)(a)(1)(u) of the Table of Registration Fee framed under Sec. 78 of the Registration Act would apply, which provides as follows: “(I)(a)(i) xxxxxx (u) The registration fee for a deed of cancellation or revocation shall be same as the fee leviable on the original document subject to a maximum of Rs. 200.” 11. 200.” 11. So the issue to be considered in this case is as to whether any of the explicit non-residuary provisions of the Schedule to the Kerala Stamp Act like Art. 47 should apply in the instant case and if none of such explicit provisions apply, then the residuary clause as in Art. 15 dealing with cancellation-instrument would apply. On the issue regarding the applicability of Art. 47, it has to be borne in mind that the concept of conveyance would include not only conveyance of rights pertaining to the property, but even interest in respect of the immovable property and such conveyed interest of the property could be the subject matter of re-conveyance. In this regard it is pertinent to note that the definition of “conveyance” as made in Sec. 2(d) of the Kerala Stamp Act, which reads as follows: “ Sec. 2 - Definitions. In this Act, unless the context otherwise requires:- (a)............ (d) "Conveyance" includes:- (i) a conveyance on sale. (ii) deed of amalgamation of two or more companies whether in pursuance of an order of the National Company Law Tribunal or not. (iii) deed of amalgamation in pursuance of the order under Section 44A of Banking Regulation Act, 1949. (iv) every other instrument, by which property, whether movable or immovable or any interest in any property is transferred inter vivos and which is not otherwise specifically provided in the Schedule.” 12. So it is crystal clear that from a mere reading of clause (iv) of Sec. 2(d) of the Kerala Stamp Act that every other instrument by which the property whether movable or immovable or any interest in the property is transferred inter vovos and which is not otherwise specifically provided in the Schedule would also come within that broad contours of the definition of “conveyance.” Therefore even if transfer of possession is not involved in a case of simple mortgage covered by a deed as in the nature of Ext.P-1, still such a transaction covered by such a deed would certainly amount to conveyance of the interest of the subject property. Therefore by discharge or cancellation of such a deed of simple mortgage would amount to reconveyance of such rights or interests in the property which was earlier conveyed by the original deed. Therefore by discharge or cancellation of such a deed of simple mortgage would amount to reconveyance of such rights or interests in the property which was earlier conveyed by the original deed. Since that is the position, then Art. 47 of the Schedule to the Kerala Stamp Act dealing with reconveyance of mortgaged property is directly attracted for chargeability of stamp duty for a transaction of cancellation or discharge of the deed of simple mortgage. In that scenario, if the consideration for which the property was mortgaged does not exceed Rs. 1000/- then the stamp duty will be that of a conveyance as per Art. 21 or Art.22, as the case may be, for the amount of such consideration as set forth in the reconveyance, as envisaged in Clause (a) of Art. 47. In any other cases clause (b) of Art. 47 would be attracted wherein the applicable stamp duty would be Rs. 200/-in the case of immovable properties situated in the areas referred to in Art. 22 and Rs. 150/- in the case of immovable properties situated in other areas. In that view of the matter, then the applicable registration fee would be in terms of Clause (I)(a)(1)(ix) of the Table of Registration Fee framed under Sec. 78 of the Registration Act, whereby it has been inter alia stipulated therein that the registration fee for reconveyance deeds shall be @ 1% of the value, subject to a maximum of Rs. 500/-. Since the explicit provisions contained in Art.47 are attracted in the facts of this case, there is no question of applicability of Art. 15 of the Schedule to the Kerala Stamp Act, which deals with the residuary situation of cancellation instrument. Accordingly, it is ordered and declared that the applicable stamp duty and the applicable registration fee for the registration of discharge or cancellation of deed of simple mortgage as in Ext.P-2, would be covered by the provisions in Art. 47 of the Schedule to the Kerala Stamp Act and Clause (I)(a)(1)(ix) of the Table of Registration Fee prescribed under Sec. 78 of the Registration Act, 1908. The contra stand of the respondent will stand overruled. 13. The contra stand of the respondent will stand overruled. 13. The petitioner may immediately present the deed for cancellation or discharge of the simple mortgaged deed for registration before the respondent Sub Registrar, upon which the said officer shall register the same, if it is otherwise in order, provided the abovesaid applicable stamp duty and registration fee are duly remitted by the petitioner. 14. With these observations and directions, the above Writ Petition (Civil) will stand finally disposed of.