SANTHOSH KORAMANGALAM Vs. STATE OF KERALA

JUDGEMENT

(1.) It is perhaps relatively unknown - since the issues relating to it appear to be uncommon in courts - that Stamp Vendors in Kerala are categorised into three classes : 'Permanent', 'Temporary' and 'Special'. Interestingly, though all the three are entitled to deal with and vend stamp papers, they are vitally differentiated from each other - as per the specific statutory prescriptions - in their intricate character.

(2.) To state lucidly, a Permanent Stamp Vendor is one appointed without any attendant restrictions - either of time or period - under the provisions of the Kerala Manufacture and Sale of Stamp Rules, 1960 ('the Rules' for short); while a Temporary Stamp Vendor is one appointed under Rule 35(21) thereof for a specific period, when a Permanent Stamp Vendor avails leave for any purpose. As far as a Special Stamp Vendor is concerned, such appointment is made when a Permanent Stamp Vendor dies or is removed and such appointee is authorised only to sell and liquidate the stamp papers already procured by the deceased or removed Permanent Stamp Vendor, but not to purchase any new ones.

(3.) The adjudication of the aspects put forth by the petitioners in this case would require the afore distinctions to be carefully analysed.