G RAMESH Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) A short but interesting question that arises for consideration in these two writ petitions is as to whether it is competent to the Revenue Divisional Officer (RDO) to impound improperly/inadequately stamped document under Section 33 of the Indian Stamp Act, 1899 (the Stamp Act, for brevity) and deal such important documents in accordance with Sections 38 and 40 of the Stamp Act.

(2.) The petitioners in these two writ petitions entered into sale transactions under documents written on stamp papers worth Rs.100/- Such documents were executed by M/s.Southern Udyans Limited alienating certain extents of lands in survey Nos.305 and 309 of Lingotham village, Narkatpalli Mandal in Nalgonda District (in the first writ petition) and in survey Nos. 198, 199, 207 and 208 in Yellareddigudem village in Narkatpalli Mandal of Nalgonda District (in the second writ petition). As the documents are improperly stamped and they cannot be received as evidence in a Court of law, the petitioners filed applications before the RDO, Nalgonda, on 02.02.2006 requesting to impound'and assess proper duty to enable the petitioners to pay the amount. The second respondent received the applications, issued notices on 13.02.2006 advising the petitioners to attend enquiry on 20.02.2006. The petitioners attended the enquiry, in spite of the same, no orders are passed. Therefore, the petitioners made applications again in July, 2006 and as there was no response, they filed the present writ petitions. In both the writ petitions, it is prayed to issue appropriate direction to the respondents to pass orders in the applications made by the petitioners on 02.02.2006. Section 33 read with Sections 38 and 40 of the Stamp Act confer power on the Collector to impound the document which is not duly stamped, determine the stamp duty and penalty payable on such document and on payment of such amount, issue certificate under Section 40(l)(a) of the Stamp Act to the effect that the document is duly stamped. Section 33 of the Stamp Act is to the effect that every person in charge of public office, except police officer, to impound the document, which is not duly stamped. Sections 38 and 40 of the Stamp Act require the Collector to impound the document under Section 33 as well as Section 40 of the Stamp Act and determine the correct stamp duty as per Section 40 of the Stamp Act. Whether Revenue Divisional Officer, an officer of the Revenue Department, is Collector for the purpose of Section 40 of the Stamp Act? Section 2(9) of the Stamp Act defines the term "Collector" as under. 2(9). "Collector":- "Collector" means, (a) within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district; and (b) includes a Deputy Commissioner and any officer whom the State Government may, by notification in the Official Gazette, appoint in this behalf; The Collector within the limits of towns of Calcutta, Madras and Bombay will be Collector of those places and in respect of others, it shall be the Collector of District. Section 2(9)(b) of the Stamp Act clarifies that the Deputy Commissioner is also the Collector. Apart from this, any officer, who is appointed as Collector by notification in the official gazette by the State Government is the Collector. In Kilarapu Satyavati v District Collector, Kakinada2006 (2) ALD 342, this Court considered the scope of the definition of "Collector" as defined in clauses (c) and (ee) of Section 3 of Land Acquisition Act, 1894. After referring to the definition of 'District Collector' as defined in Section 3(11) of the General Clauses Act, 1897, this Court observed as under. The terms "Collector" or "District Collector" are not defined in the Act. Section 3(11) of General Clauses Act, 1897 (Central Act No.X of 1897) (hereafter called, the Central Act) defines 'the term "Collector" as to mean in a Presidency town, the Collector of Calcutta, Madras or Bombay, as the case may be, and elsewhere, the Chief Officer incharge of the revenue administration of a District. Section 3(6) of the A.P. General Clauses Act, 1891 (A.P.Act No.I of 1891) (hereafter called, the State Act) defines "Collector" so as to include every officer, who for the time being is authorized to. Further the term "District Collector" is defined under Section 3(8) of the State Act as to mean the Chief Local Officer incharge of the revenue administration of a District. There is not much difference in the definition of the term "Collector" or "District Collector" In the Central or State Act. The Officer, who is Chief Officer incharge of the revenue administration of a District, is the District Collector and when such powers are conferred on an Officer who is authorized to exercise the powers of a Collector, such officer also comes with in the definition of "District Collector". As seen from the definition of the "Collector", in Section 3 (c) of the Act, the definition is in two parts. One is descriptive part, according to which, "Collector" means the Collector of the District. Within this expression comes the "District Collector", who is the Chief Officer of revenue administration of the District. There is inclusive part in the definition, according to which, a Deputy Commissioner and any Officer specially appointed by the appropriate Government to perform the functions of a Collector under the Act is also District Collector. The term "appropriate Government" is defined in Section 3(ee) of the Act as either the State Government, when the land is acquired for the purpose of the State and Central Government when the land is acquired for the purpose of the Union. This definition becomes relevant in the context of acquiring the land and initiating the procedure therefor as contained in Chapter-II of the Act.

(3.) Therefore, the officer, who is incharge of the Revenue Administration of the District is the District Collector and any officer who is appointed as Collector under Section 2((9)(b) of the Stamp Act, also comes within the definition of 'Collector' under Section 2(9) of the Stamp Act. Here, it is also relevant to refer to clause (10) of Section 3 of the General Clauses Act, which defines "Chief Controlling Revenue Authority" or "Chief Revenue Authority" shall, inter alia, means such authority as the State Government may by notification in the official gazette appoint.