P V SREEDEVI Vs. STATE OF KERALA

JUDGEMENT

(1.) In these Original Petitions a common question as to whether the petitioners who are licensed Stamp Vendors are entitled to sell special adhesive stamps, share transfer stamps, foreign bill stamps, Hundy paper and Insurance Stamps on the strength of the licence issued to them, arises for consideration. On an earlier occasion the Association of the Stamp Vendors approached this Court challenging the decision of the then Board of Revenue that Stamp Vendors like the petitioners are not empowered to sell the stamps mentioned above under the licenses issued to them. A learned single Judge of this Court held that the above view is correct. The matter was taken up in appeal and a Division Bench of this Court in W.A. No. 812/93 (Ext. P4 in O.P.No. 3865 of 1999) directed the appellants therein to make a representation to the Board of Revenue and the Board of Revenue was directed to consider and dispose of the same by a speaking order. Accordingly Ext. P6 (OP 3865/99 has been passed by the Government (By that time the Board of Revenue was abolished).

(2.) In Ext. P6 the reasoning for rejecting the claim of the petitioners to sell the above mentioned stamps is that the above stamps would not come under the Kerala Manufacture and Sale of Stamp Rules (hereinafter referred to as 'the Kerala Rules'). Therefore, the petitioners request was rejected.

(3.) The learned counsel for some of the petitioners Sri. V. Giri took me to the various provisions contained in the Indian Stamp Act, the Kerala Rules and the Indian Stamp Manufacture and Sale (Kerala) Rules (hereinafter referred to as 'the Central Rules'). The Kerala Rules were framed by the Government under S.69 of the Kerala Stamp Act, 1959. S.69 of the Kerala Stamp Act empowers the Government to frame rules with regard to the supply and sale of stamps and stamp papers, the persons by whom alone such sale is to be conducted, the duties and remuneration of such persons and the fine which shall in no case exceed Rs. 500/- to be incurred on breach of any rule. S.69 reads as follows: