P S KRISHNAN Vs. BOARD OF REVENUE KERALA

JUDGEMENT

(1.) The question raised in this writ application is whether the Board of Revenue "or other authority specified by the Government" for the purpose of S.55(1) of the Kerala Stamp Act, 1959, erred in ignoring the request of the petitioner contained in Exx. P-4 and P-6 for making a reference of a case said to arise out of an order passed under S.47(5) of the

(2.) A document of sale was executed by the petitioner in favour of a stranger on 10th January 1962. This document could not however, be registered, it is stated, because of the unwillingness of the other contracting party to abide by the terms of the contract. So another document of sale was executed in favour of a different purchaser and it was registered on 23rd May 1962. The petitioner then applied under S.47 of the Act for refund of the stamp duty of Rs. 1,025 paid on the sale deed executed by him on 10th January 1962. This application was rejected by the Tahsildar exercising the powers of the Collector under the Act, by Ext. P-3 order stating that the application was belated. This order was appealed against and the District Collector, it is said, dismissed the appeal on 10th July 1963. Thereafter the petitioner moved Ext. P-4 petition before the Board of Revenue and stated various grounds in support of his claim for refund and concluded the petition with the prayer in Para.18:

(3.) Ext. P-5 reading as follows was then passed by the Board of Revenue: