2018 Supreme(Ker) 662
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ALEXANDER THOMAS, J.
V.Ummer Haji S/o Assu Haji - Appellant
Versus
State of Kerala Represented By The Secretary To The Public Works Department and Ors - Respondent
WP(C).No. 32036 of 2018
Decided on : 09-10-2018
Advocate Appeared:
For the Appellant : Sri.C.M.Mohammed Iquabal Adv.
For the Respondent: Sri.K.V.Manoj Kumar, Sr. Govt. Pleader
Headnote:
The Kerala Stamp Act, 1959 ;;The Kerala Finance Act, 2018- The stamp duty payable should be determined on the basis of the law relating to the stamp duty as it exists as on the date of execution of the agreement-The amended provision contained in Clause (f) of Article 5 of the Schedule to the Kerala Stamp Act, 1959, which has been newly inserted as per the Kerala Finance Act, 2018, made effective from 1.4.2018, would certainly apply to the present transaction in question
Statement of facts:
The petitioner has raised a dispute in the present writ proceedings. It is not in dispute that the Schedule to the Kerala Stamp Act, 1959 has been amended by the Kerala Finance Act, 2018, effective from 1.4.2018, whereby certain provisions have been amended in Article 5 of the said Schedule appended to the Kerala Stamp Act, 1959. As per the said amended provision made effective from 1.4.2018, Clause (c) of Article 5 has been ordered to be re-lettered as Clause (g) thereof and that before Clause (g) so re-lettered, Clauses (e) and (f) have been newly inserted.
Finding of the court:
The agreement in question could have been executed only after 11.9.2018. Since that is the position, the amended provision contained in Clause (f) of Article 5 of the Schedule to the Kerala Stamp Act, 1959, which has been newly inserted as per the Kerala Finance Act, 2018, made effective from 1.4.2018, would certainly apply to the present transaction in question. Hence the above said contention of the petitioner cannot be legally countenanced. In that view of the matter, the impugned stand of the respondents in respect of the requirement of the stamp paper, cannot be said to be illegal or unreasonable.
Result: Writ Petition (Civil) disposed of.
1. The prayers in this Writ Petition (Civil) are as follows:
(a) Call for the records leading up to Ext.P2 document and delete the direction to produce Rs.95,400/-as the value of stamp paper to execute the agreement.
(b) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to permit the petitioner to execute the agreement in the stamp paper worth Rs.200/-as stipulated in the Kerala Stamp Act to execute the work awarded as per Ext.P1 order.
2. Heard Sri. C.M.Mohammed Iquabal, the
3. According to the petitioner, he is a PWD learned counsel for the petitioner and Sri.K.V.MAnoj Kumar, the learned Senior Government Pleader appearing for the respondents. Contractor, who undertakes various works of the Public Works Department as well as other related works. That the respondents had invited tenders from interested persons in respect of the execution of a work in relation to NABARD RIDF XX-construction of Mambilichikadavu Bridge in Vengapally Grama Panchayath in Wayanad District, as per proceedings dated 27.2.2018. Pursuant to the same the petitioner had submitted a tender bid within the stipulated time limit. Thereafter the technical bids submitted by various bidders including the petitioner were opened by the competent Authorities among the respondents on 27.4.2018. The financial bids in that regard were opened on 18.6.2018. It was found by the competent Authority among the respondents that the petitioner is the lowest tenderer/bidder and accordingly Ext.P1 proceedings dated 18.8.2018 was issued by the 2nd respondent, the Chief Engineer, PWD Bridges, whereby it was ordered that the said Authority has accepted the lowest quoted amount of Rs.9,53,72,670/-(Rupees Nine crores fifty three lakhs seventy two thousand six hundred and seventy only), which was submitted by the petitioner. Later, in pursuance of Ext.P1 selection proceedings dated 18.8.2018, the 3rd respondent, the Superintending Engineer had issued Ext.P2 letter dated 11.9.2018 calling upon the petitioner to execute the formal agreement in that regard with the respondents for the above said work in question for the amount of Rs.9,53,72,670/- and that the agreement in that regard is to be executed in stamp paper worth Rs.95,400/-and also to fulfill the other formalities mentioned in Ext.P2. The grievance of the petitioner projected in this writ petition is that the direction issued by the 3rd respondent in Ext.P2 calling upon the petitioner to execute the formal agreement with the respondents in stamp paper worth Rs.95,400/- is uncalled-for and illegal and that as per the previous procedure the agreement is to be executed in the stamp paper worth Rs.200/-, etc. It is only on this point that the petitioner has raised a dispute in the present writ proceedings. It is not in dispute that the Schedule to the Kerala Stamp Act, 1959 has been amended by the Kerala Finance Act, 2018, effective from 1.4.2018, whereby certain provisions have been amended in Article 5 of the said Schedule appended to the Kerala Stamp Act, 1959. As per the said amended provision made effective from 1.4.2018, Clause (c) of Article 5 has been ordered to be re-lettered as Clause (g) thereof and that before Clause (g) so re-lettered, Clauses (e) and (f) have been newly inserted. The provisions contained in Article 5 of the said Schedule after the said amendment made effective from 1.4.2018 now reads as follows:
(5) Agreement or memorandum of an agreement-
(a)
If relating to the sale of a bill of exchange
One rupee
(b)
If relating to the sale of Government security or share in an incorporated company or other body corporate
One rupee for every Rs.1000 or part thereof of the value of the security or share.
(c)
If relating to giving authority or power to a promoter or developer, by whatsoever name call