IN THE HIGH COURT OF KERALA AT ERNAKULAM
M.R.ANITHA, J.
Mrs.Ramani - Appellant
Versus
ICICI Bank - Respondent
OP(C) No. 2361 of 2013
Decided on : 30-07-2021
Constitution of India - Article 227 – Lease deed – Penalty - Original Petition filed against the order which was filed to Review the order, for deleting the penalty which was ordered to be calculated and paid – Whether liability of payment of stamp duty when produced before Court has been decided by a learned Single should be recovered from the party who wanted to rely on the documents before the Court – Held, Lease deed has been produced by the petitioners/plaintiffs before the Court which is found to be insufficiently stamped - So liability to pay the penalty is upon the petitioners - If an insufficiently stamped document is to be admitted in evidence, deficient stamp duty and ten times the penalty is to be paid and the Court has no discretion in the matter of fixing the penalty - Original Petition dismissed.
JUDGMENT :
1. This Original Petition has been filed against the order in I.A.508/2013 dated 22.03.2013 in O.S.245/2011 on the file of second Addl.Sub Court, Ernakulam which was filed to Review the order dated 15.01.2013, for deleting the penalty which was ordered to be calculated and paid. This is the second round of litigation before this Court in connection with impounding of the lease deed and directing to pay the stamp duty and penalty in the said case.
2. Earlier O.P.(C)No.3880/2011 was disposed by this Court as per the judgment dated 28.11.2012, copy of which is produced as Exhibit P6. As per that order, this Court dismissed the Original Petition upholding the order passed by the learned Second Additional Sub Judge impounding the lease deed and directing the same to be forwarded to the District Collector.
3. According to the learned counsel for the petitioners, after passing that order, at the request of the petitioners, the matter was posted as “spoken to” on the very next day and paragraph No.4 was added subsequent to that. In paragraph No.4 of Exhibit P6 this Court observed that nothing in the judgment will preclude the petitioners from moving the court below again to validate the document by recourse to Section 34(a) of the Act and the dictum in State of Bihar v. M/s. Karam Chand Thapar and Brothers Ltd [1962 KHC 430 (SC)].
4. The learned counsel would vehemently contend that in spite of the specific direction of this Court, the Additional Sub Judge failed to comply the directions in paragraph No.4 of Ext.P6 judgment and hence they came up before this Court again.
5. Notice was issued to the respondent and the respondent appeared through counsel. Heard both sides.
6. Though there was an argument from the side of the petitioners that the impounded document is not the original and is only a counter-part and the original is actually with the respondent Bank, the contentions so advanced is no longer available to the petitioners in view of the findings of this Court in paragraph No.2 in Ext.P6 judgment, the relevant portion of which reads as follows:
7. That is the reason why this court categorically found that there is no error of jurisdiction in the order impugned warranting interference under Article 227 of the Constitution of India and Original Petition was dismissed. Exhibit.P6 judgment of this court is not further challenged by the petitioner and it has become final. The learned counsel for the respondent in this context would take my attention to clause 31 of Ext.P1 lease deed. He would also drew my attention to paragraph No.6 of Ext.P5, the original proceedings by which Ext.P1 was impounded which reads thus :
8. So it has been found in Ext.P5 proceedings that Ext.A1 is the one prepared in stamp paper No.52306. Though it is recited in paragraph No.31 of the lease deed that it has to be kept by the defendant, it has been produced by the petitioners/plaintiffs. Hence the petitioners can not be heard to contend that the lease deed produced by them is not the original and only a counter part. The argument advanced by the learned counsel is that the lease deed produced by them is a counter part and hence the petitioners are entitled for the protection under Section 7 of the Kerala Stamp Act (here in after be referred as the Act)which require them to p
Avinash Kumar Chauhan v. Vijay Krishna Mishra ((2009) 2 SCC 532)
Jayarama Iyer v. Ramanatha Iyer (1976 (1) MLJ 135)
Lifetime Reality (P) Ltd v. Poddar Udyog Ltd (2012 (2) KLT 46)
Mohanan v. M.A.C.T.Moovattupuzha (2005 (4) KLT 273)
Documents must be duly stamped to be admissible in evidence; the court has the authority to impound insufficiently stamped documents under the Karnataka Stamp Act.
Under the Indian Stamp Act, once a document is found to be insufficiently stamped, the court is duty-bound to impound the document and send it to the Collector for proper assessment and payment of th....
The court confirmed that a document evidencing possession transfers its status from an agreement to a conveyance, thus imposing requisite stamp duty as per statutory provisions.
A document admitted in evidence cannot be questioned for insufficiency of stamp duty, but courts have a mandatory duty to impound such documents regardless of any objections raised.
An agreement for a future lease contingent on construction does not constitute a lease and cannot be impounded for stamp duty until the property exists.
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