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2025 Supreme(Online)(Ker) 31755
IN THE HIGH COURT OF KERALA AT ERNAKULAM
P. Krishna Kumar, J
MANU VENUGOPAL – Appellant
Versus
KERALA STATE REPRESENTED BY THE DISTRICT COLLECTOR – Respondent
OP(C) NO. 1756 OF 2016|CMA NO.13 OF 2015
For the Appellants/Petitioners: SRI.M.RAJEEV
For the Respondents: MANU VENUGOPAL
The District Collector must provide a factual basis for any valuation differing from the instrument under Section 45B of the Kerala Stamp Act, 1959.
Headnote:(A) Kerala Stamp Act, 1959 - Section 45B - The appeal concerns the authority of the District Collector in determining property valuation for stamping purposes. The court concluded that the Collector must provide factual basis for valuation differing from documents. Court found lack of basis in the Collector's determination. (Paras 1-5)
(B) Judicial Review - The court emphasized that findings lacking clear factual foundations are invalid, urging adherence to statutory requirements. (Para 5)
Facts of the case:
The petition was filed against an order under Section 45B of the Kerala Stamp Act, challenging the District Collector's valuation of property.
Findings of Court:
The Collector's order was invalid due to lack of factual basis.
Issues: The court addressed whether the Collector’s valuation was supported by adequate factual evidence.
Ratio Decidendi: The court ruled that statutory provisions require factual support for any determination of property value by the Collector, emphasizing procedural compliance.
Result: Petition dismissed.
| Table of Content |
|---|
| 1. court reviews collector's authority under section 45b. (Para 1 , 2) |
| 2. determining value requires material evidence. (Para 3) |
| 3. invalid conclusion if no factual basis provided. (Para 4 , 5) |
JUDGMENT
Dated this the 20th day of June, 2025 This Original Petition is preferred against the order passed by the Additional District Judge-IV, Thodupuzha under Section 45B of the Kerala Stamp Act , 1959 (for short 'the Act'). The State challenges the said order on the ground that the District Court did not consider the fact that the Collector is entitled to determine the actual value of consideration passed between the parties while executing the document, irrespective of the fair value.
2. The learned Government Pleader submitted that the court went wrong in holding that the District Collector cannot take into account the market value of the property involved. According to him, the said finding is contrary to what is provided under Section 45B of the Act. Relevant portion of Section 45B reads as follows:
“45B. Instruments undervalued how to be dealt with.-(1)If the Registering Officer, while registering any instrument transferring any property, has reason to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon.
(2) On receipt of a reference under sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, by order, determine the value of the property or the consideration and the duty aforesaid; and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and, on the payment of such duty, the Collector shall endorse a certificate of such payment on the instrument under his seal and signature.”
3. It is true that the District Collector is entitled to determine the value or the consideration of an instrument even if it is valued on the basis of the fair value. However, while going through the final order passed by the District Collector under Section 45B of the Act (Ext.P5) it is evident that the Collector determined the amount not based on any material on record. What is stated in the impugned order is as follows:
" 4(3)
മ(cid:2)ൽപറഞ ചടങള(cid:12)ൽ ചട(cid:13) പക(cid:16)ര(cid:13) നടത(cid:12)യ /
അമന(cid:23)ഷണത(cid:12)ല(cid:13) കക(cid:12)കൾ മ(cid:29)(cid:16)ധ(cid:12)പ(cid:12)ച വ(cid:12)ശദ$കരണങളടട (cid:2)റ
5 ട(ള(cid:12)വകളടട അട(cid:12)സ(cid:16)നത(cid:12)ല(cid:13) മ(cid:29)(cid:16)ധ+ടപട പക(cid:16)ര(cid:13) ചട(cid:13) ന, /
വ(cid:12)മധയ(cid:2)(cid:16)യ(cid:12) മ(cid:2)ലറഞ ആധ(cid:16)രപക(cid:16)രമള ഇടപ(cid:16)ട(cid:12)ട2 പ((cid:12)ഫല(cid:13) വസ .
വകകളടട വ(cid:12)ല ന(cid:12)ശയ(cid:12)ച(cid:12)ര(cid:12)കന
1959 45 (2)
ടല മകരള(cid:16) മദപതന(cid:12)യ(cid:2)(cid:13) (cid:29)(cid:12) പക(cid:16)ര(cid:13) കളകറ(cid:12)ൽ
13/10/1986-)0 ( .
ന(cid:12)ക(cid:12)പ(cid:2)(cid:16)യ അധ(cid:12)ക(cid:16)ര(cid:13) ($യ((cid:12)യ(cid:12)ടല എ(cid:13) എസ, )132/86/ .
റ(cid:12) ഡ(cid:12) നമർ സർക(cid:16)ർ ഉതരവ മഖ(cid:16)ന(cid:12)ര(cid:13)
വ(cid:12)ന(cid:12)മയ(cid:16)ഗ(cid:12)ക(cid:16)ൻ അധ(cid:12)ക(cid:16)ര(cid:13) സ(cid:12)ദ(cid:12)ച പക(cid:16)ര(cid:13) ട(cid:12) അധ(cid:12)ക(cid:16)ര(cid:13) വ(cid:12)ന(cid:12)മയ(cid:16)ഗ(cid:12)ച , ട(cid:12) ആധ(cid:16)രത(cid:12)ൽ വ(cid:12)വര(cid:12)ച(cid:12)ര(cid:12)കന ചതര(cid:13)ഗപ(cid:16)റ വ(cid:12)മLജ(cid:12)ൽ
5/1/4/1-)0 നമർ സർടവ
1
92 23 ച. .
ടNകർ ആർ (cid:2)$ വ(cid:12)സ, ($ർണമള സലത(cid:12)ട2യ(cid:13)
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അ((cid:12)ലള കഴ(cid:12)കറ ച(cid:2)യങളടടയ(cid:13) യഥ(cid:16)ർത പ((cid:12)ഫല(cid:13) വ(cid:12)ല
900000/-
രപയ(cid:16)ടണന ന(cid:12)ശയ(cid:12)ച , ഇ((cid:12)ന(cid:16)ൽ അന(cid:12)(cid:2) ഉതരവ .
പറടപടവ(cid:12)കന
90000/-
മ(cid:2)ൽപക(cid:16)ര(cid:13) ന(cid:12)ശയ(cid:12)ച(നസര(cid:12)ച , ട(cid:12) കരണ(cid:13) രപ .
മദവ(cid:12)ല ച(cid:2)കതക(
