VAISHNO MATA CONSTRUCTION Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) We all know that an agreement for sale has to be registered and properly stamped to be valid in the eye of law. The issue before the court in this case is whether after eight years of execution of this document insufficiently stamped, on 13th March, 2000, the District Magistrate and Collector Howrah, in 2009, in exercise of his powers under section 31 of the Indian Stamp Act, 1899 could determine the stamp duty payable thereon and issue a certificate to this effect under Section 32? The District Magistrate and Collector did so by an order dated 28th August, 2008 and an endorsement dated 15th January, 2009.

(2.) According to the writ petitioner the proviso to Section 32 provided a time limit of one month from the date of execution of a document, within which the Collector could assess the duty and issue the certificate that the assessed duty had been paid. Since this deed was presented to him after eight years of its execution he no longer enjoyed the power to so. By this act the District Magistrate and Collector tried to validate an invalid document it was said.

(3.) The private respondent filed a proceeding under section 17 of the Consumer Protection Act (CC 19 of 2009) before the State Consumer Disputes Redressal Forum, West Bengal, alleging deficiency of service by the petitioner and claiming delivery of physical possession of a garage space.