The Court dismissed writ petitions challenging an order imposing stamp duty under Section 45B of the Kerala Stamp Act, holding that the maintainable remedy is a statutory appeal. Recovery proceedings were adjourned for one month to facilitate payment.
Recovery proceedings kept in abeyance for one month; writ petitions dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940
WP(C).No. 6638 of 2018
PETITIONER:
K.V. KURIAKOSE, S/O VARKEY, MADASSERY, KANAYANNUR TALUK, MULANTHURUTHY, PINGARAPPILLY P.O., ERNAKULAM DISTRICT, PIN:682314.
BY ADV.SRI.C.V.MILTON
RESPONDENT(S):
1. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
2. THE DISTRICT REGISTRAR, THODUPUZHA, IDUKKI DISTRICT, PIN:685 584. 3. THE SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, DEVICULOM, IDUKKI DISTRICT, PIN:685613. BY SENIOR GOVERNMENT PLEADER SRI.S. GOPINATHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018 ALONG WITH WPC.6901/2018 & WPC.7011/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
mbr/
WP(C).No. 6638 of 2018 (D)
APPENDIX
PETITIONERS' EXHIBITS:
| ------------ EXHIBIT P1: |
--------- TRUE COPY OF THE SALE DEED NO.1162/2015 OF S.R.O, DEVICULAM. |
|---|---|
| EXHIBIT P2: |
TRUE COPY OF THE LETTER NO.38/2015 DATED 1.8.2017 RECEIVED FROM THE 3RD RESPONDENT. |
| EXHIBIT P3: |
TRUE COPY OF THE REGISTERED LETTER DATED 5.8.2017 SENT TO THE RESPONDENTS 2 & 3 TOGETHER WITH THE POSTAL RECEIPTS. |
| EXHIBIT P4: |
TRUE COPY OF THE PROCEEDINGS NO.U.V3/6/15/DCM DATED 20.6.2016 OF THE 2ND RESPONDENT. |
| EXHIBIT P5: |
TRUE COPY OF THE OBJECTIONS FILED BY THE PETITIONER ON 18.7.2017. |
| EXHIBIT P6: |
TRUE COPY OF THE ATTACHMENT ORDER NO.2017/2257/06 DATED 7.12.2017. |
| EXHIBIT P7: |
TRUE COPY OF THE DEMAND NOTICE RRC.NO.2017/2257/06 DATED 7.12.2017. |
| RESPONDENTS' ------------ |
EXHIBITS: NIL ---------- |
/TRUE COPY/
P.S.TO JUDGE
mbr/ 18.04.2018.
A. MUHAMED MUSTAQUE, J.
......................................... W.P.(C).Nos.6638,6901&7011of 2018 .......................................... Dated this the 12th day of April, 2018.
JUDGMENT
The petitioner approached this Court impugning the final order passed under Section 45B of the Kerala Stamp Act. Admittedly, registration was done on paying fare value. However, proceedings were initiated under Section 45B showing under valuation of stamp duty based on consideration. The petitioner approached this Court challenging the order of the District Registrar dated 7.12.2017 as though the petitioner was not served with any order. In the counter filed before this Court, it is stated that the petitioner was served with notice and final order.
In such circumstances, the remedy of the petitioner is to challenge such orders in appropriate manner as provided under the Statute. The petitioner could not have directly moved before this Court. On that ground alone, these writ petitions are liable to be dismissed. Accordingly, they are dismissed. However, to enable the petitioner to effect payment subject to any appeal being filed, recovery proceedings shall be kept in abeyance for a period of one month.
Sd/-
A. MUHAMED MUSTAQUE, JUDGE.
cl
2 issues framed by the court
Whether a writ petition challenging an order under Section 45B of the Kerala Stamp Act is maintainable when the valuation dispute could be challenged via statutory appeal under the Stamp Act.
Whether recovery proceedings initiated for unpaid duty should be kept in abeyance while allowing time to file an appeal.
1 provisions across 1 enactments
K.V. KURIAKOSE
STATE OF KERALA
THE DISTRICT REGISTRAR, THODUPUZHA
THE SUB REGISTRAR, DEVICULOM
A. MUHAMED MUSTAQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
