No limitation exists for filing stamp duty adjudication applications as per Indian Stamp Act provisions.

1. By filing this writ petition under Art.227 of the Constitution of India, the petitioners have challenged legality and propriety of the order dated 11-10-2010 passed by the 9th Additional District Judge, Raipur in Civil Suit No. 16A / 2009 whereby the application for impounding the documents insufficiently stamped before receiving the same in evidence, filed on behalf of the petitioners herein / defendant Nos. 2 & 4, has been dismissed.

2. I have heard learned counsel for the parties, perused the order impugned, copy of the plaint, copies of the documents, copy of order of the Collector of Stamps, Raipur and the endorsement made by the Collector of Stamps under S.32 of the Indian Stamp Act, 1899 (for short 'the Act,).

3. Learned counsel for the petitioners submits that as per undisputed facts of the case, the agreement is executed on 25-3-2008 and respondent No. 1 has applied for adjudication under S.31 of the Act on or after 1-8-2008 to the Collector of Stamps, Raipur competent to adjudicate such matter. Thereafter, respondent No. 1 has paid deficiency of stamps required to be paid i.e. Rs. 95,515/- on or after 22-8-2008 then the Collector of Stamps has issued certificate under S.32 of the Act relating to sufficiency of stamps. Learned counsel further submits that respondent No. 1 has filed application under S.31 of the Act for adjudication after more than three months of such execution of the document and further the Collector of Stamps has issued certificate after more than five months of such execution for which the Collector was not competent in accordance with proviso (a) to sub-section (3) of S.32 of the Act.

4. On the other hand, learned counsel for respondent No. 1 opposes the petition and submits that there is no limitation for filing application under S.31 of the Act, the aforesaid instrument was chargeable with a duty of exceeding 10 naye paise and no such limitation is specified for issuance of such certificate under S.32 of the Act, epecially in the light of proviso (c) to sub-section (3) of S.32 of the Act. Learned counsel placed reliance in the matter of Government of Uttar Pradesh v. Raja Mohammad Amir Ahmad Khan ( AIR 1961 SC 787 ) in which the Supreme Court has held that S.31 of the Act provides no limitation and instrument can be presented at any time for adjudication. Therefore, there is no substance in the petition.

5. As per the documents and endorsement, stamp of Rs. 50/- has been used for execution of document. As per the endorsement and order of the Collector of Stamps there was deficiency of Rs. 95,515/- which has been paid by respondent No. 1 after five months of such execution. The document was presented for adjudication after three months of such execution. S.31 the Act provides no limitation. S.31 of the Act reads as follows :_

"31. Adjudication as to proper stamp._

(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount not exceeding five rupees and not less than fifty naya paise as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instruments is chargeable.

(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, an