Petitioner challenged a notice under Sec.45B(3) of Kerala Stamp Act issued five years after the sale deed registration. The Court held the notice ultra vires as it was issued beyond the statutory limitation period and quashed the proceedings.
Ext.P-2 notice dated 27/12/2018 set aside and writ of certiorari issued to quash proceedings.
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 ALEXANDER THOMAS
MONDAY, THE 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940
WP(C).No. 3972 of 2019
PETITIONER/S:
JOHNSON, AGED 62 YEARS S/O.KOCHUVAREED, MAMILLY HOUSE, IRINJALAKUDA DESOM, IRINJALAKUDA VILLAGE, MUKUNDAPURAM TALUK, THRISSUR DISTRICT.
BY ADV. SRI.N.L.BITTO
RESPONDENT/S:
REP BY THE SECRETARY TO THE GOVERNMENT, DEPARTMENT OF REGISTRATION, GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001.
OTHER PRESENT:
SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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ALEXANDER THOMAS, J .
W.P(C).No.3972 Of 2019
Dated this the 11th day of February, 2019.
J U D G M E N T
The prayers in the above Writ Petition
(Civil) are as follows:
2. Heard Sri.N.L.Bitto, learned counsel for
the petitioner and Sri.Saigi Jacob Palatty, learned Senior Government Pleader appearing for the respondents.
3. The petitioner is aggrieved by the impugned Ext.P-2 proceedings dated 27.12.2018 issued by the 2nd respondent-District Registrar (General) purportedly under Sec.45B of the Kerala Stamp Act, 1956 in the matter of alleged deficit
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payment of stamp duty for Ext.P-1 registered sale deed No.6136/2007 dated 25.8.2007 of SRO, Chengamanad.
4. Sri.N.L.Bitto, learned counsel for the petitioner submits that the impugned Ext.P-2 proceedings dated 27.12.2018 is ultra vires and unenforceable inasmuch as it is much beyond the period of limitation of 5 years for taking action as prescribed under sub-sec.(3) of Sec.45B from the date of registration. Sub-sec.(3) of Sec.45B of the Kerala Stamp Act, 1956 stipulates that the Collector may, suo motu, within five years from the date of registration of any instrument not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of its value or consideration, as the case may be, and the duty payable thereon, and if after such examination, he has reason to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value or consideration and the duty
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aforesaid in accordance with the procedure provided for in sub-section (2); and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and, on the payment of such duty, the Collector shall endorse a certificate of such payment on the instrument under his seal and signature . In
the instant case, it is beyond any factual controversy that Ext.P-1 deed was registered on 25.8.2007. It is also beyond any factual dispute
that no timely action has been taken in the instant case under sub-sec.(1) of Sec.45B. So also, it is not beyond dispute that at the time of registration of Ext.P-1 deed dated 25.8.2007, the period of limitation stipulated in sub-sec. (3) of Sec.45B was 2 years, which was later enhanced to 5 years as per amendment Act 14/2014 (Act 1 of 2015) made effective from 1.1.2015. Therefore, as on the date of Ext.P-1 registered deed dated 25.8.2007, the outer time limit of prescribed period of imitation for taking action under Sec.45B(3) was 3 years, which expired on
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24.8.2010. Even if it is assumed that the
impugned act is applicable, still the period of 5 years expired on 24.8.2012. Hence it is only to
be held that Ext.P-2 notice dated 27.12.2018 is illegal, ultra vires and unenforceable, vis-a-vis the provisions of Sec.45B(3) of the Kerala Stamp Act for the simple reasons that the prescribed period of limitation as per Sec.45B has expired long ago. Accordingly Ext.P-2 dated 27.12.2018 will stand set aside.
With these observations and directions, the above Writ Petition (Civil) will stand finally disposed of.
Sd/- ALEXANDER THOMAS, Judge.
bkn/-
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APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE SALE DEED NO.6136/2007 OF THE CHENGAMANAD SRO DATED 25/08/2007 IN FAVOUR OF THE PETITIONER. EXHIBIT P2 A TRUE COPY OF THE NOTICE PUV6136/07/CHND ISSUED BY THE 2ND RESPONDENT DATED 27/12/2018.
3 issues framed by the court
Whether the notice issued under Sec.45B(3) of the Kerala Stamp Act, 1956 was barred by the period of limitation.
Whether the proceedings invoking Sec.45B(3) after the expiry of the limitation period are ultra vires and unenforceable.
Whether the writ of certiorari should be issued to quash the notice issued beyond the limitation period.
1 provisions across 1 enactments
JOHNSON
THE STATE OF KERALA
DISTRICT REGISTRAR(GENERAL) ERANAMKULAM
THE SUB REGISTRAR, CHENGAMMAD
ALEXANDER THOMAS
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
