JOSEPH JOHN Vs. DISTRICT REGISTRAR

JUDGEMENT

(1.) AGGRIEVED by the judgment dated 28th March, 2001 in C. M. A. 12 of 1998 passed under S. 45 (B) of the Kerala Stamp Act the revision petitioner has preferred this Revision Petition. By the impugned judgment the learned District Judge, alappuzha had dismissed the appeal filed by the revision petitioner under s. 45 (B) (4) of the Kerala Stamp Act.

(2.) NOTICE was given to learned Government Pleader. Arguments have been heard.

(3.) I must hasten to observe that a careful reading of the order dated 26. 12. 1997 produced a1ongwith this Civil Revision petition as annexure IV does make it clear that it was only an invitation to the revision petitioner to take advantage of the compounding scheme if he so desired. The last paragraph of the order dated 26. 12. 1997 which is extracted below makes the position crystal clear. It is absolutely clear that the revision petitioner was given an option to take advantage of the composition scheme and was only informed that in the case of proceedings not so compounded, appropriate legal proceedings will continue to recover the deficit stamp duty. I am satisfied in these circumstances that the impugned judgment can be set aside and this revision petition can be allowed. It can further be made clear that the district Registrar/ Notified Collector shall be at liberty to continue with the proceedings already initiated under S. 45b.