SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
Listen Audio Icon Pause Audio Icon
judgment-img

2010 Supreme(Mad) 849

High Court of Judicature at Madras
THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM
B.K. Gunasekaran
Versus
The State of Tamil Nadu Rep. by the Secretary to Government & Others
W.P.Nos.14682, 12044/2009 & W.P.No.20807/2008 & M.P.Nos.1&2/2009 & M.P.No.1/2008
Decided on : 25-02-2010

Advocates appeared:
For the Petitioner:N.R. Chandran for R. Natarajan, K.V. Venkatapathy for M.A. Gowthaman, P.V. Balasubramaniam, D. Ferdinand for M/s. B.F.S. Legal, Advocates.
For the Respondents: R1-3, P. Subramanian Addl. Govt. Pleader.

The main legal point established in the judgment is the limitation on initiating disciplinary proceedings based on errors in exercising quasi-judicial powers, emphasizing the need for a fair and reasonable process and the requirement for a quasi-judicial determination of proper stamp duty payable on an instrument.

Headnote:

Stamp Duty - Quasi-Judicial Powers - Indian Stamp Act Section 33-A - Summary of Acts and Sections: Section 33-A of the Indian Stamp Act - The judgment discusses the quasi-judicial powers of the registering authorities under the Indian Stamp Act, the Registration Act, and the Rules framed thereunder. It highlights the interpretation of Section 33-A of the Indian Stamp Act, which deals with the recovery of deficit stamp duty, and the requirement for a quasi-judicial determination of proper stamp duty payable on an instrument. The court emphasizes the need for an inquiry and an opportunity to be heard before issuing a certificate for recovery of deficit stamp duty. The judgment also refers to various legal precedents, including decisions of the Hon'ble Supreme Court and the Hon'ble Division Bench of the Court, to support the interpretation of quasi-judicial powers and the limitations on initiating disciplinary proceedings based on errors in exercising such powers.

Fact of the Case:

The petitioner, an Assistant Inspector General of Registration, challenged three charge memos related to the assessment of stamp duty and valuation of buildings during his tenure as District Registrar. The petitioner contended that the charges were based on errors in the exercise of quasi-judicial powers and lacked any corrupt motive. The petitioner also raised concerns about the delay in the proceedings and the failure to supply necessary documents despite court directions.

Finding of the Court:

The court found that the charges framed against the petitioner were not maintainable, emphasizing that the exercise of quasi-judicial powers cannot form the basis for disciplinary action in the absence of a culpable negligence or ill-motive. The court also noted the gross delay in the proceedings and the petitioner's irreparable hardship and mental agony. The court highlighted the technical nature of valuation and inspection, emphasizing the need for a fair and reasonable process.

Issues: The issues involved in the case included the maintainability of the charges based on errors in exercising quasi-judicial powers, the delay in the proceedings, and the fairness of the process, including the supply of necessary documents.

Ratio Decidendi: The court's decision was based on the interpretation of quasi-judicial powers and the limitations on initiating disciplinary proceedings based on errors in exercising such powers. The court also emphasized the need for a fair and reasonable process, including the timely re-evaluation of buildings and the supply of necessary documents.

Final Decision: The court quashed the charge memos dated 110. 2004, 30.01.2004, & 21.09.2006, holding them to be not maintainable, and allowed the writ petitions as prayed for. The court also closed the connected miscellaneous petitions and awarded no costs.

Judgment

By consent the Writ Petitions are taken up for disposal. Since, the petitioner in all the three writ petitions is the same person and the issue involved in all the three writ petitions raised a common question, they are disposed of by a common order.

2. The prayer in the Writ Petition No.14682/2009 is to quash the charge memo issued to the petitioner dated 110. 2004. W.P.No.12044/2004 has been filed to quash the charge memo dated 30.01.2004 and W.P.No.20807/2008 was filed challenging the charge memo dated 21.09.2006.

3. The facts leading to the filing of the writ petition could be briefly set down as hereunder. While, the petitioner was functioning as Assistant Inspector General of Registration, Coimbatore, the charge memo dated 110. 2004 came to be issued containing two sets of charged. Both the charges related to a release deed presented for registration before the Joint Sub Registrar II Central Madras, in document No.561/2001 dated 20.06.2001 and the allegation in the first charge was that such document ought to have been treated as conveyance and the appropriate Stamp Duty to be collected is 13% and this has been pointed out in the audit report dated 19.02.2003 and such audit report was approved by the Inspector General of Registration and that the petitioner being the District Registrar (Administration) at Chennai during the relevant time ought to have exercised the powers under Section 33 (A) of the India Stamp Act (hereinafter referred to "as the Act") and failure to do so is in violation of Rule 20(1) of the Conduct Rules. The second article of charge also pertains to the same allegation by stating that on account of the petitioner, that has been loss of Stamp Duty to the extent of Rs.2,97,810/-. The petitioner submitted his explanation to the charge on 02.02.2005. The petitioners explanation being that he joined as Assistant Inspector General of Registration central Chennai on 31.07.2002, held additional charge of Audit Department between 12. 2002 to 06.06.2004 and the said document No.561/2001 was presented for registration on 20.06.2001 and on that date, he was not holding charge and the concerned Sub-Registrar found that the document was a release deed between blood brothers and also Co-owners of an ancestral property and the releasor released his Co-parcenery right of un-divided share in favour of the other Co-parcener and therefore the concerned Sub-Registrar treated the transaction under Article 55(A) as a release deed and not as a deed of conveyance as contemplated under Article 23 of Schedule I of the Indian Stamp Act. Therefore, it was contended that the question of taking action under Section 33-A does not arise.

.4. An enquiry officer was appointed to enquire into the charges and a report was submitted on 08.06.2005 holding that the petitioner failed to invoke the power under Section 33-A Indian Stamp Act. The allegation in the charge memo, which is impugned in W.P.No.12044/2009 pertains to an allegation that during his tenure as District Registrar, Vellore from 31.03.1997 to 31.07.2002, he has inspected several buildings and during the year 2001 in respect of 10 documents, which were registered before the Sub-Registrar, Vaniyambadi, it was alleged that the petitioner had calculated the value of the building at a lower rate and therefore, the same has caused loss to the Government. The petitioner is stated to have promptly submitted his reply to the charge memo and an enquiry officer was appointed, who in turn directed a sub-enquiry officer to submit a report and based on such report came to a conclusion that the charges are proved. In fact the case of the petitioner itself is based on a circular issued by the Inspector General of Registration dated 14.06.2004, which is to the effect that re-inspection of buildings has to be completed within a period of three months, but in the instant case, the sub-enquiry officer re-inspected the buildings without notice to the petitioner after a period of nea










































Click Here to Read the rest of this document

1
2
3
4
5
6
7
8
9
10
11
SupremeToday Portrait Ad
supreme today icon
logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon Back to top