M. RAMASWAMY REDDIAR Vs. THE STATE OF TRAVANCORE-COCHIN AND ANR.

JUDGEMENT

(1.) THE question involved in this petition is whether the stamp -duty and penalty in respect of Ex. A, a document executed by the Petitioner on 28 -11 -1123, can be recovered from him under Section 30 of the Travancore -Cochin Stamp Act, 1125 (Indian Stamp Act, Section 43), which provides:

(2.) AFTER receipt of Ex. B the Collector asked the Petitioner to show cause why he should not be directed to pay Rs. 455 by way of stamp duty and penalty by a notice dated 2 -3 -1951 and in reply thereto the Petitioner stated on 12 -3 -1951:

(3.) THE Petitioner then approached the Government of Travancore -Cochin but without success. The order rejecting his petition is Order L. Dis. No. 9244/51/R. D. dated.24 -10 -53.