Application No. 5409 of 1954 is by the plaintiffs to give time for the defendant to pay the deficit stamp duty called for by the Collector of Madras, and, on failure to pay the deficit within the extended time, to strike off the defence; and the writ of certiorari is by the defendant for quashing the order of the Collector of Madras in B-2-14451/54, dated 8th October, 1954.

The facts are:Sri S.Kamesam was the owner of a patent right for manufacturing a wood preservative by name “Ascu”. This Kamesam Pantulu conveyed this patent right to the defendant Rangaraju Naidu, Agent, Burmah-shell, Salem. This conveyance dated 9th April, 1945, was executed in Bangalore, where S.Kamesam Pantulu was residing, and, the entire stamp duty payable on that document as per the Mysore Stamp Act, viz., Rs.4,687-8-0 was paid by the grantee Rangaraju Naidu. It is common ground that a counterpart has been executed and is in the possession of Kamesam Pantulu. The original stamped instrument as per the Mysore Stamp Act has been in the possession of Rangaraju Naidu. On 12th March, 1945, Rs.50,000 Was paid by cheque by the defendant to Kamesam Pantulu. On 29th March, 1945, Rs.1,00,000 has been paid in cash