High Court of KeralaSingle JudgeDisposed of with directions

Neptune Real Estate Private Limited v. The District Collector, Ernakulam and Sub Collector, Revenue Divisional Office, Fort Kochi

Case / Petition Number:WP(C) No. 1691 of 2017

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • P.V. Kunhikrishnan
Judgment Date
2024-06-10
Court Decision / Holding
Ext.P3 is set aside. The 2nd respondent is directed to reconsider the matter in the light of Ext.P2 judgment, after giving an opportunity of hearing to a representative of the petitioner, within four months from the receipt of a certified copy of the judgment. While deciding, the 2nd respondent will consider the dictum laid down by this Court in V.K. Sundaram and anr. v. Tahsildar, Palghat and anr. (1973 KHC 341). The petitioner shall produce the original stamp papers before the 2nd respondent within three weeks from the date of receipt of a certified copy of this judgment.
Final Disposition
Disposed of with directions

Parties to the Case

Appellants / Petitioners

  • M/S Neptune Real Estate Private Limited, represented by its Authorized Representative, M.F. Sayed

Respondents

  • The District Collector, Ernakulam, Civil Station, Kakkanad, Ernakulam 682 030
  • Sub Collector, Revenue Divisional Office, Fort Kochi, Pin 682 001

Legal Representation & Advocates

Counsels for Petitioners

  • • K. Narayanan (Parur)
  • • Denny Devassy
  • • S. M. Prem
  • • K. Narayanan (N-48)

Counsels for Respondents

  • • Government Pleader

Case Synopsis & Summary

This writ petition challenges Ext.P3, an order denying a refund under Section 47 of the Kerala Stamp Act, 1959 for value of stamp papers that were spoiled due to delays in conveyance arrangements. The petitioner, a private limited company, had purchased stamp papers for sale deeds relating to properties in Kakkanad and entered into multiple agreements; delays were attributed to vendors and complications with Power of Attorney. The petitioners submitted Ext.P2 for relief under Section 47 after the sale deeds could not be executed as planned. The 1st respondent referred the matter to the 2nd respondent, who summarily rejected the representation (Ext.P3). This court previously disposed of W.P. No. 25904/2015 (Ext.P1) directing consideration in light of the decision in V.K. Sundaram & Anr. v. Tahsildar, Palghat & Anr. The Sub-Collector’s Ext.P3 was a brief, non-speaking order which the court found unsatisfactory. The petitioner contends the order is arbitrary and illegal, and seeks quashing and a fresh decision after due hearing. The court ultimately sets aside Ext.P3 and directs the 2nd respondent to reconsider the matter expeditiously, after providing an opportunity of hearing, and in light of the Sundaram principle, while the petitioner must produce original stamp papers within three weeks of receipt of the judgment certified copy.

Provisions of Law Cited

Kerala Stamp Act, 1959 - Section 47Kerala Stamp Act, 1959 - Section 48(3) proviso (a)

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner submits that Ext.P3 is not a speaking order and that the 2nd respondent failed to provide a hearing or consider Ext.P2 in light of the controlling principles and the earlier Supreme Court/High Court guidance. It seeks quashing of Ext.P3 and a mandamus to reconsider Ext.P2 under the shelter of Section 47, with a proper hearing, and in the light of V.K. Sundaram’s principle, while producing the original stamp papers to substantiate the claim for refund.

Contentions of Respondents

The respondents contend that Ext.P3 was a valid, concise order rejecting the representation. They rely on the prior disposal directing consideration in light of Sundaram’s dictum, and argue that the proper procedure and hearing were either complied with or not required, given the preliminary nature of the application and the government’s administrative deference in refund claims under the Stamp Act.

Cited Precedents (1)

Case NameCitationTreatmentExplanation
V.K.Sundaram and anr. v. Tahsildar, Palghat and anr.1973 KHC 341PositiveThe court directs reconsideration in light of the dictum in Sundaram, applying the principle to the present matter.

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Extracted Judgment Text

Exact text extracted from official judgment records.

WP(C) NO. 1691 OF 2017 1 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN** **MONDAY, THE 10[TH] DAY OF JUNE 2024 / 20TH JYAISHTA, 1946 WP(C) NO. 1691 OF 2017** ## **PETITIONER/S:** **M/S.NEPTUNE REAL ESTATE PRIVATE LIMITED REGISTERED OFFICE, 150, EMBASSY POINT, INFANTRY ROAD, BANGALORE 560 001., REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, M.F.SAYED.** **BY ADVS. SRI.K.NARAYANAN (PARUR) SRI.DENNY DEVASSY S.M.PREM K.NARAYANAN(N-48)** ## **RESPONDENT/S:** **1 THE DISTRICT COLLECTOR ERNAKULAM, CIVIL STATION, KAKKANAD, ERNAKULAM 682 030.** **2 SUB COLLECTOR REVENUE DIVISIONAL OFFICE, FORT KOCHI PIN 682 001.** ## **BY ADV GOVERNMENT PLEADER** ## **OTHER PRESENT:** **SRI.RIYAL DEVASSY, GP** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C) NO. 1691 OF 2017 2 ## **P.V.KUNHIKRISHNAN, J** **–-------------------------------------** **W.P.(C.) No. 1691 of 2017 -------------------------------------Dated this the 10[th] day of June, 2024** ## **JUDGMENT** The above writ petition is filed with following prayers : “i) Call for the records leading to Exhibit-P2 refund application and Exhibit-P3 order and quash Exhibit-P3 order as arbitrary, unreasonable, illegal and unconstitutional, by a writ of certiorari or any other appropriate writ, order or direction; ii) Issue a writ of mandamus or any other appropriate writ, order or direction, compelling the respondents to consider Exhibit-P2 representation for relief under Section 47 of the Kerala Stamp Act, 1959, fixing a time limit; iii) Issue such other reliefs, which this Hon'ble Court deems fit and proper to grant considering the facts and circumstances of the case.” [sic] 2. Petitioner is a private limited company registered under the Companies Act. It is submitted that the company had WP(C) NO. 1691 OF 2017 3 occasion to enter into agreements for conveyance of properties situated in Kakkanad Village. It is also submitted that the company purchased several parcels of land and got sale deeds executed and registered in its favour in different intervals. It is submitted that an agreement for sale with respect to 14.16 ares in Re-survey No. 570/163 in Kanayannur Taluk, 8.63 ares of in Re-Survey No. 722/2010 in the same village and another extent of 0.13 ares in Re-survey No. 570/41 in the very same village was executed. The performance of the agreements were got delayed for several reasons stated by the vendors is the submission. At last, the vendors became ready for executing the sale deeds. Accordingly, the stamp papers worth Rs.14,26,600/dated 29.01.2008, Rs.15,02,000/- dated 14.09.2007 and Rs.23,96,200/- dated 29.01.2008 were purchased by the petitioner. The payments were acknowledged by three receipts is the submission. By the time sale deeds were to be registered, the vendors informed with regard to some problems regarding WP(C) NO. 1691 OF 2017 4 the Power of Attorney is the submission. In fact, the documents were written in stamp papers and forwarded to Bangalore as per the directives of the vendors and the vendors returned the documents and assured that it could be registered as soon as on clearance of legal obstacles. But the petitioner was not prepared to wait indefinitely is the submission. Hence, with the consent of both, the petitioner submitted an application dated 07.07.2015 for allowance by way of refund of the value of stamp spoiled under Sec. 47 of the Kerala Stamp Act, 1959 before the 1[st] respondent is the submission. The 1[st] respondent forwarded it to the 2[nd] respondent for taking a decision. But, without hearing the petitioner, the 2[nd] respondent rejected the application summarily is the submission. Hence, the petitioner approached this Court and this Court disposed the writ petition setting aside the same granting the petitioner to file a separate representation claiming the benefit of the proviso (a) under subsection 3 of Section 48 of the Kerala Stamp Act. Ext.P1 is the WP(C) NO. 1691 OF 2017 5 judgment. Accordingly, the petitioner submitted Ext.P2 representation. The petitioner also relied the judgment of this Court in **V.K.Sundaram and anr. v. Tahsildar, Palghat and anr.** [1973 KHC 341]. In Ext.P1 judgment also, the above decision was referred and this Court directed to consider the representation in the light of the above judgment. The grievance of the petitioner is that the directions were not complied. It is submitted that without giving adequate opportunity and without considering the judgment of this Court, rejected Ext.P2 representation. Ext.P3 is the order. Aggrieved by the same, this writ petition is filed. 3. Heard the learned counsel for the petitioner and the learned Government Pleader. 4. The petitioner relied the judgment of this Court in **V.K.Sundaram's** case (supra). The above judgment was referred in Ext.P2 judgment by this Court and this Court directed to consider the matter in the light of the principle laid WP(C) NO. 1691 OF 2017 6 down in the above judgment. The Sub-Collector passed Ext.P3 order with a single line that the reason claiming for delay for submission of the application is not justified. I am of the considered opinion that Ext.P3 is not a speaking order. Now, the petitioner is ready to produce the original spoiled stamp papers. If that is the case, I am of the considered opinion that the 2[nd] respondent should reconsider the matter, after giving an opportunity of hearing to a representative of the petitioner. Therefore, this writ petition is disposed of with the following directions : 1) Ext.P3 is set aside. 2) The 2[nd] respondent is directed to reconsider the matter in the light of Ext.P2 judgment, after giving an opportunity of hearing to a representative of the petitioner as expeditiously as possible, at any rate, within four months from the date of receipt of a certified copy of this judgment. WP(C) NO. 1691 OF 2017 7 - 3) While deciding the matter, the 2[nd] respondent will consider the dictum laid down by this Court in **V.K.Sundaram and anr. v. Tahsildar, Palghat and anr.** [1973 KHC 341] - 4) The petitioner will produce the original stamp papers before the 2[nd] respondent within three weeks from the date of receipt of a certified copy of this judgment. Sd/- **P.V.KUNHIKRISHNAN JUDGE** SKS WP(C) NO. 1691 OF 2017 8 ## **APPENDIX OF WP(C) 1691/2017** ## **PETITIONER EXHIBITS** |**P1**|**TRUE COPY OF THE JUDGMENT DATED 15.12.2015**| |---|---| ||**IN WPC NO.25904/2015**| |**P2**|**TRUE COPY OF REPRESENTATION DATED**| ||**28.12.2015 GIVEN TO RESPONDENTS**| |**P3**|**TRUE COPY OF THE PROCEEDINGS G-6571/2015**| ||**DATED 22.4.2016 ISSUED BY 2ND RESPONDENT**|