V.K. SUNDARAM Vs. THE TAHSILDAR PALGHAT

JUDGEMENT

(1.) The petitioner seeks to quash the orders of the Tahsildar, Palghat, confirmed on appeal by the Board of Revenue, by which the petitioner's request to refund the value of unused stamp papers totalling to Rs. 540/- was refused. The petitioner is a coowner, along with five others, in respect of a property regarding which a jenmom deed had to be executed. Four of the coowners were in Bombay, and two in Jaipur. The document in question, in respect of which the unused stamp papers were affixed, was written up on 17-6-1967 and was sent to Bombay for execution by the four coowners there. Ex. P1, which is a copy of the power of attorney and the endorsement thereon will show that the jenmom assignment deed for Rs. 6000/- was written on 17-6-1967 and signed by the four Bombay coowners nearly two months thereafter, viz. on 18th August, 1967. The endorsement shows that the power of attorney was executed by the four persons at Bombay in the presence of the Notary Public. It was thereafter sent to Jaipur for execution and was executed by the two coowners at Jaipur also (exact dates unknown). But for some reason or other, the transaction could not go through, and the jenmom assignment deed did not materialise. On 7-12-1967, Ex. P5 application for refund of the value of the stamp papers used was made, which resulted in the impugned orders, copies of which have been filed as Exs. P2 and P4.

(2.) S.47 and 48 of the Kerala Stamp Act read as follows:

(3.) I therefore allow this O. P. and quash Exs. P2 and P4 orders and direct the 1st respondent to pass an order of refund to the petitioner in accordance with law. There will be no order as to costs.