IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J.
K. Subramanian & Ors. - Petitioners
Versus
K. Aranganathan (deceased) & Ors. - Respondents
C.R.P.(NPD).No.1210 of 2012 and M.P.No.1 of 2012
Decided On : 27-07-2018
Stamp Duty - Civil Procedure - Indian Stamp Act, 1899, Section 33, Section 40 - The court discussed the interpretation of the order passed in CRP.No.2108 of 2004 and the permissibility of impounding the document and sending it for stamp duty adjudication. The court clarified that the unregistered document can be used only for collateral purpose at the time of evidence and does not need to be impounded for adjudication. The lower court's decision to entertain the memo filed by the plaintiff for stamp duty adjudication was set aside as unlawful.
Fact of the Case:
The suit was filed for declaration and permanent injunction. The plaintiff sought permission to pay the deficit stamp duty on an unregistered release deed. The lower court permitted the plaintiff to pay the entire stamp duty along with penalty till date, which was challenged by the defendants.
Finding of the Court:
The court found that the lower court's decision to entertain the memo filed by the plaintiff for stamp duty adjudication was unlawful and set it aside.
Issues: 1. Whether entertaining the memo filed by the plaintiff and permitting them to pay the stamp duty by the lower Court is proper? 2. Whether the order passed by this Court in CRP.No.2108 of 2004 mandates the lower Court to consider by way of memo for probating the value of the unregistered document dated 19.06.1990?
Ratio Decidendi: The unregistered document can be used only for collateral purpose at the time of evidence and does not need to be impounded for adjudication.
Final Decision: The present Civil Revision Petition is disposed of, with the direction to set aside the lower court's decision to entertain the memo filed by the plaintiff for stamp duty adjudication.
1. Challenging the order in memo dated 28.09.2011 in O.S.No.346 of 2004 on the file of the 1st Additional District Munsif, Virudhachalam, the petitioners have filed the above Civil Revision Petition.
2. According to the petitioners/defendants 1 to 3, the brief facts of the case is that the suit was filed for the purpose of declaration and permanent injunction. When the suit is pending for trial the plaintiff/deceased first respondent herein has filed an undated memo before the trial Court for the purpose of seeking permission to pay the deficit stamp duty with penalty on the purported release deed dated 19.06.1990, as the same was unregistered and the said deed was not properly stamped.
3. On the other hand, the petitioners/defendants 1 to 3 made objection on the part of calculation of the deficit Court fee. The plaintiff has already filed a petition in I.A.No.2955 of 2004 in O.S.No.346 of 2004 seeking permission to pay the deficit stamp duty with penalty on the release deed dated 19.06.1990 and the same was dismissed. Against dismissal, CRP No.2180 of 2004 was filed and the same was dismissed. Subsequently, the respondent filed a memo before the lower Court by wrongly interpreting the order of this Court passed in CRP.No.2180 of 2004. After hearing both parties, the lower Court passed the impugned order in the undated memo permitting the plaintiff/deceased first respondent herein to pay the entire stamp duty along with penalty till date.
4. Aggrieved by the above said order passed by the lower Court on the undated memo filed by the plaintiff/respondent, the petitioners/defendants 1 to 3 herein have preferred the present civil revision petition. During the pendency of this revision, the deceased first respondent died and his legal heirs have been impleaded as R3 and R4.
5. Now the issues for consideration in the present case are as follows:-
1. Whether entertaining the memo filed by the plaintiff/respondent and permitting them to pay the stamp duty by the lower Court is proper?
2. Whether the order passed by this Court in CRP.No.2108 of 2004 mandates the lower Court to consider by way of memo for probating the value of the unregistered document dated 19.06.1990?
6. The learned counsel for the petitioners stated that the lower Court should not have passed any order by way of memo and no provisions of the Civil Procedural Code permits the lower Court to entertain the memo of the parties to impound the document and send for proper adjudication of the stamp duty to stamp authorities. Further he stated that for the same issue I.A. No. 2955/2004 has been filed and the same was rejected by the lower Court vide order dated 05.11.2004. Against that order the respondents herein have preferred CRP(PD) No.2108/2004. The relevant portion of the order passed by this Court in the said CRP on 11.04.2005 has been extracted hereunder:-
“4. For the reasons stated above, though I am not inclined to interfere with the order of the Court below, it is clarified that it is open to the petitioner to rely on the said document and mark the same during trial. At the time of marking the said document, it is open to the respondents to raise an objection about the admissibility of the said document as evidence even for collateral purpose. The trial Court shall consider the probating value of the said document and pass appropriate orders, if the document is to be marked during trial”.
7. This Court only permitted the plaintiff/respondent to rely on the said document and mark the same during trial and further this Court, in the said order permitted the respondent therein (petitioners herein) to raise objections about the admissibility of the said document as evidence, even for collateral purpose. The petitioners further interpreted the order stating that this Court clearly permitted the petitioners herein to make objections about the admissibility of the document even for collateral purpose which means the document should be marked and taken into consideration
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