SIVARAMAN Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONERS 1 to 3 and 4th respondent are brothers. 4th respondent instituted O. S. No. 10/83 on the file of the Additional Munsiffs Court , Palghat against the first petitioner. The dispute in that suit centred around a tamarind tree. 4th respondent contended before the court that the tree stands in the portion allotted to him in the family partition. To support-that plea, he produced an unregistered partition deed written on plain paper. An application for receiving that document in evidence was also filed by him. First petitioner who was alone made party in that suit contended that the document is a concocted and fabricated one and that he did not subscribe his signature to it. The court impounded the document and forwarded it to the third respondent for collection of stamp duty and penalty. When the suit came up for trial, 4th respondent reported, "not pressed". Consequently the suit was dismissed. So the court had no opportunity to examine the contention of the first petitioner regarding the genuineness of the document.

(2.) THIRD respondent issued notice to petitioners requiring them to show cause why stamp duty and penalty totalling tors. 1100/-be not levied from them. Petitioners sent a detailed reply contending that the document was sought to be relied on by the 4th respondent only and that he alone should be saddled with the liability if any under the j Stamp Act. They also contended that they were not signatories to the document, which was produced by the 4th respondent before the court as a partition deed. THIRD respondent by Ext. PS order dated 9-3-1986 directed petitioners and the 4th respondent, alleged executants of the document of partition, to pay stamp duty of Rs. 100/- and penalty of Rs. 1000/- in equal shares. Petitioners challenged that order before the Board of Revenue in revision. By Ext. P7 order dated 29-3-1988 the Board of Revenue dismissed the revision petition holding that petitioners are liable to pay the stamp duty and penalty as per S. 30 (f) of the Kerala stamp Act, 1959. This order is under challenge.