ASOKAN Vs. DEPUTY COLLECTOR RR COLLECTORATE ERNAKULAM

JUDGEMENT

(1.) Petitioner had entered into an agreement with one Joseph on 20-12-1967 for prawn fishing operations. The period of the agreement was three months. The agreement along with other documents were produced in O.S.No.245 of 1984 of the Sub Court, Ernakulam by the second respondent (Plaintiff in that suit). In that suit petitioner was not a party. The document was impounded by the Sub Judge by order dated 31-12-1985 and it was sent to the District Collector for realisation of stamp duty and penalty. The Deputy Collector (first respondent) issued notice to the executants of the agreement. He found that the document is a bond as defined under S.2(a) of the Kerala Stamp Act. On finding that Rs.550/- is the stamp duty recoverable deficit stamp duty of Rs.546.50 and a penalty of Rs.5/- was ordered to be paid under S.39(1).

(2.) Contention of the petitioner is that he was not a party to O.S.No.245 of 1984, that he did not produce the document, that the period of the bond has already expired and that he cannot be made liable for the stamp duty and penalty. He has also a contention that no action can taken by the first respondent as it is barred by limitation.

(3.) S.33 enables the Court to impound any instrument if it is found to be not duly stamped. S.33(1) provides that every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of Police before whom any instrument chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same. S.33(2) enables every such person to examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in the State when such instrument was executed or first executed. Invoking power under under S.33 the Sub Judge impounded the instrument. Thereafter it was despatched to the District Collector for realisation of the stamp duty and penalty.