Civil law

The Stamp Duty is the Revenue of the State concerned.

If the property is situated in Tamilnadu, naturally at the time of sale/purchase transaction, the Registration is required to be done only at the Sub-Registrar's office concerned by paying the applicable Stamp Duty in the said State.

There is no provision for registering the document in question in any other State.  In any case, the question of adjusting the Stamp Duty paid in the State of Kerala in the State of Tamilnadu simply does not arise.

1. You have to get the transaction registered in the Sub-Registrar's office concerned, where the property is situated.

2. You may have to pay the Stamp Duty afresh in the State of Tamilnadu.

If you fail to take step 1 and 2, you will not get proper title to the property in question.  Take appropriate action, without wasting time.

'Buyer Beware' applies to property deals.

It shall be appropriate to get proper legal opinion from a very able LOCAL senior counsel of unshakable repute and integrity specializing in revenue/property/civil/DRT matters and well versed with LOCAL applicable rules/laws and having successful track record…. and worth his/her salt , before signing or making payment.

This may cost some FEE but can defend long term interest and hard earned monies.

This applies to the matter in this query as well.

Was there any enactment that allowed registration of sale deed in Kerala for property situated in Tamilnadu, in year 2002?

If yes, what were the T&C/provisions narrated in such enactment?

Did you submit the sale deed for updation of mutations records after registration of sale deed in year 2002 and before issuance of said notification in year 2003?

What was the opinion of a very able counsel approached by you in year 2002, and now!

The state govt can notify such changes as posted by you in the query.... IT being state matter.