RAJESWARAN NAIR Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) The petitioner got registered Ext.P1 partition deed with the appropriate Sub Registrar's office, which was executed on 25.01.08. That document was produced before the Munsiff's Court, Thiruvananthapuram in OS No.872/06, wherein a question arose as to whether that document was properly stamped. To get the stamp duty payable on that document adjudicated under Section 31 of the Kerala Stamp Act, 1959, the petitioner submitted an application dated 03.10.08 before the respondent. The respondent refused to accept the same on the ground that the document was produced after the expiry of one month from the date of its execution, which is the period of limitation prescribed under Section 32 of the Act.

(2.) According to the petitioner, Sections 31 and 32 deal with two separate functions and the second function comes only after the first is completed. Section 31 relates only to adjudication of proper stamp duty payable on an instrument. No limitation is prescribed for the same. Only if, after adjudication of the proper stamp duty payable on the instrument, the applicant seeks endorsement under Section 32, the limitation prescribed under Section 32 would come into play is the contention of the petitioner. Petitioner therefore submits that the respondent is duty bound to accept the application and adjudicate the stamp duty payable on the instrument under Section 31 and seeks a direction in that regard.

(3.) Although no counter affidavit has been filed, the learned Government Pleader contends that Sections 31 and 32 have to be read and applied together as an integrated procedure and the limitation prescribed under the proviso to Section 32, therefore, applies to Section 31 also. Hence, only if the document is produced within the period of one month from the date of its execution, prescribed under the proviso to Section 32, the Collector is bound to accept the application and exercise his powers under Section 31, is the contention raised by the learned Government Pleader.