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2024 Supreme(Online)(KER) 4097
HIGH COURT OF KERALA
P.V.KUNHIKRISHNAN, J
RIYAS K A – Appellant
Versus
1. The Additional Sub Treasury Officer – Respondent
WP(C) 8884/2024
The judgment reinforces the necessity of adhering to procedural protocols in governmental processes, particularly in registration and remittance.
Headnote:
Writ - Registration - Act Section List - This case discusses the procedural requirements for the generation of stamps and refund procedures in case of errors during remittance. The court emphasizes the importance of following prescribed protocols and outlines the steps for the petitioner to rectify his situation.
Fact of the Case:
The petitioner sought a writ of mandamus for rectification of errors in stamp paper generation related to a property sale. After paying a substantial amount in registration fees and stamp duty, issues arose due to incorrect reference numbers and procedures.
Finding of the Court:
The court found that the petitioner failed to generate the necessary e-challan through the proper application, leading to the inability to generate the required stamp paper. The mistake was primarily with the petitioner for not adhering to the prescribed process.
Issues: The key issues revolved around the procedural error in the generation of the stamp paper and the circumstances leading to the inability to register the sale deed.
Ratio Decidendi: The court concluded that the petitioner must follow the established procedure for seeking stamps and registration, and can pursue a refund for erroneously remitted amounts to enable the correct application process.
Final Decision: The writ petition was disposed of with directions for the refund process and subsequent application for e-stamp generation.
The above writ petition is filed with the following prayers:-
- i) To issue writ of mandamus or order or direction to the respondents 1 to 3 to rectify the mistake committed by them enabling to generate stamp paper and permit to execute and register the sale deed in favour of the petitioner forthwith.
2. The petitioner, for purchasing 2.04 ares of land in Thrikkakara North Village has paid Rs.40 lakhs to the seller and for executing the sale deed he approached his counsel and document writer and entrusted an amount of Rs.4,00,175/- towards registration fee and stamp duty is the submission. The petitioner's counsel remitted the above amount after generating Ext. P1 pay in slip in the 2nd respondent bank as advised by the 1st respondent is the submission. As he could not generate the stamp paper necessary for executing the document, the petitioner and his counsel approached the 1st and 2nd respondents and on verification, it is understood that the 2nd respondent bank committed mistake and remittance was made through a wrong pay in slip as evidenced by Ext.P2 is the WP(C) NO. 8884 OF 2024 3 submission. Though the petitioner submitted Ext.P3 and the petitioner and his counsel approached respondents 1 to 4 several times, the respondents did not rectify the mistake enabling the petitioner and his counsel to generate the stamp paper and to execute and register the sale deed. The petitioner and the seller are suffering very much difficulties because of this is the submission. Hence this writ petition.
3. This Court directed the respondents to get instructions. The 2nd respondent Bank has filed a counter affidavit. It will be better to extract the relevant portion of the counter.
5. It is respectfully submitted that the petitioner approached the first respondent for making remittances for the purpose of executing document and the first respondent had generated Government Reference Number GRN bearing Number on the KL033387535202324M assumption that the petitioner would be depositing the cheque, however when the petitioner approached the second respondent with the Government Reference Number GRN No.
KL033387535202324M, it was understood that the petitioner was not making the transfer through cheque but by cash. Since the Government Reference Number GRN No. KL033387535202324M was raised by the first respondent for payment through cheque, the same could not be used to make the payment through Cash.
6.It is respectfully submitted that the first respondent further generated a fresh Government Reference Number- GRN bearing No. KL033401168202324M for facilitating the petitioner to make payment through WP(C) NO. 8884 OF 2024 4 cash. The petitioner had remitted the amount in cash with Government Reference Number - GRN bearing No.
KL033401168202324M and the same was duly credited to the account of the first respondent.
7. It is respectfully submitted that the petitioner submitted Government Reference Number - GRN KL033387535202324M instead of Government Reference Number GRN No. KL033401168202324M with the third respondent and hence the same did not tally with the payment made. It is respectfully submitted that the second respondent herein is not at fault and no mistake has been committed by the second respondent as alleged by the petitioner in processing the payment of the petitioner. The second respondent has discharged the duties in a proper manner and there is no lapses on the part of the second respondent in accepting the Cash remittance made by the petitioner to the account of the first respondent. It is further submitted that the reversal of the Government Reference Number has to be done by the first respondent as the same has been credited to the account of the first respondent.
4. The 1st respondent has also filed a counter. The relevant portion of the counter is extracted below.
6. It is respectfully submitted that for generation of e- stamp the party has to login in the "PEARL" application of the Registration Department and h
