JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) Ext.P3 order of the second respondent and Ext.P11 order by which the fifth respondent confirmed Ext.P3 order in appeal, are under challenge in the writ petition.

(2.) A company called M/s.Periyar and Pareekanni Rubbers Ltd owned 6.63 hectors of rubber plantation. On 25.08.1988, a firm was constituted in the name and style 'Isdale Plantations', as per Ext.P6 partnership. M/s.Periyar and Pareekanni Rubbers Ltd was one of the partners of the newly constituted firm. As per the terms of the partnership, the company brought the said item of property into the stock of the firm. Consequent thereto, the mutation of the property was also changed to the name of the firm. Ext.P6 partnership was reconstituted as per Ext.P8 deed by which M/s. Periyar and Pareekanni Rubbers Ltd retired from the firm and the rest of the partners continued as partners. On 20.11.2012, the firm 'Isdale Plantations' sold the said property to the petitioner as per Ext.P1 sale deed for a total consideration of Rs 13,56,000/-. However, when Ext.P1 document was presented for registration, the Sub Registrar entertained a doubt as to the correctness of the stamp duty paid on the document and consequently, impounded the document, in exercise of his powers under section 33 of the Kerala Stamp Act ('the Act', for short). Thereupon, the document was sent to the District Registrar for determination of the stamp duty payable on the instrument under section 39 of the Act and the District Registrar as per Ext.P3 order held that the property was brought into the stock of the firm fixing a value of Rs.80,000/- without executing any instrument and without remitting the stamp duty payable and therefore, the petitioner is liable to pay the stamp duty which should have been paid at the time of bringing the property into the stock of the firm also. The petitioner though challenged Ext.P3 order in appeal before the fifth respondent, as per Ext.P11 order, the fifth respondent confirmed Ext.P3 order reiterating the stand taken in Ext .P3 order.

(3.) Section 33 of the Act dealing with impounding of documents reads as follows: