MURALEEDHARAN Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The short issue in this case is with regard to the procedure to be followed on presentation of an instrument transferring land in respect of which no fair value has been fixed under S. 28A of the Kerala Stamp Act, 1959 (hereinafter referred to as the "Act"), and suspected to have been insufficiently stamped.

(2.) Section 28A of the Act prescribes the procedure for fixation of fair value of land by the Revenue Divisional Officer. S. 45A of the Act prescribes the procedure to be followed by the Registrar in cases where the fair value of land has been fixed but an instrument that does not bear a stamp of sufficient amount as per the fair value of the land is presented. The Registrar can by order, direct the payment of proper stamp duty and the person aggrieved can file an appeal before the District Collector.

(3.) In this case, the land in question is situated in R.S. No. 222/4 of the Morazha Desom. No fair value has been fixed in respect of it. However, the fair value had been fixed in respect of land in R.S. No. 222/1, 222/2 and 222/3 at Rs. 20,000/- per Are. When the petitioner presented an instrument for registration of land comprised in R.S. No. 222/4, the Registrar directed the petitioner to pay deficit stamp duty as though a fair value had already been fixed in respect of it. Aggrieved by the same, the petitioner filed an appeal before the District Collector. The District Collector rejected the appeal and, taking note of the importance of the locality, fixed land value at Rs. 1,00,000/- per cent.