IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 6TH APRIL 2009 / 16TH CHAITHRA 1931 WP(C).No. 36206 of 2008(I) -------------------------- PETITIONER: --------------- K.K.KURIAKOSE, JOINT SUB REGISTRAR (RETIRED), KOODATHINGAL HOUSE, KALAZHY P.O., THRISSUR-680 010. BY ADV. SRI.N.SUGATHAN SMT.VARSHA BHASKAR SRI.S.PRASANTH (AYYAPPANKAVU) RESPONDENTS: --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE INSPECTOR GENERAL OF REGISTRATION, KERALA, VANCHIYOOR, THIRUVANANTHAPURAM-35. 3. THE DISTRICT REGISTRAR (GENERAL), CHEMPUKAVU, THRISSUR-20. 4. THE SUB REGISTRAR, THRISSUR. 5. THE ACCOUNTANT GENERAL (A&E), KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. ANTONY MUKKATH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 36206 of 2008 -2- APPENDIX PETITIONER'S EXHIBITS: EXT.P1: TRUE COPY OF ORDER NO.E2-24804/06 DATED 3.5.2006 OF THE 2ND RESPONDENT EXT.P2: TRUE COPY OF REVISED PAYMENT OF GRATUITY ORDER DATED 9.4.2007 ISSUED BY 5TH RESPONDENT EXT.P3: TRUE COPY OF LETTER NO.179/08 DATED 10.4.2008 OF 4TH RESPONDENT WITH STATEMENT EXT.P4: TRUE COPY OF LETTER NO.RA1-9266/07 DATED 11.3.2008 OF 2ND RESPONDENT EXT.P5 TRUE COPY OF LETTER NO.17422/03/G5(2) DATED 8.1.2004 OF DIRECTOR OF PRIINTING & STATIONERY WITH ENDORSEMENT OF RESPONDENTS 2 AND 3 EXT.P6: PHOTOCOPY OF REGISTER OF DAILY REGISTRATION MAIINTAINED IN S.R.O THRISSUR RELATING TO 15.1.2004 EXT.P7: TRUE COPY OF REPRESENTATION DT. 15.8.2008 TO THE 2ND RESPONDENT EXT.P8: TRUE COPY OF REPRESENTATION DT. 22.8.2008 TO THE 1ST RESPONDENT EXT.P9: TRUE COPY OF LETTER NO.E1-5035/05 DATED 1.11.2008 WITH COPY OF THE LIABILITY CERTIFICATE EXT.P10: TRUE COPY OF LETTER NO.E2-10534/05 DATED 14.11.2008 OF THE 2ND RESPONDENT /TRUE COPY/ P.A TO JUDGE T.R.RAMACHANDRAN NAIR,J. ------------------------- W.P ( C) No.36206 of 2008 -------------------------- Dated this the 6th April,2009 J U D G M E N T The petitioner retired from service as Joint Sub Registrar on 2006. At that point of time he was working in the Sub Registrar Office, Thrissur. As per Exhibit-P1 pensionary benefits have been sanctioned to him including the DCRG and Commuted Value of Pension. Presently, he is aggrieved by the fixation of liability against him on various counts. Initially, he was directed to remit an amount of Rs.4,64,357/- towards short levy of stamp duty and Rs.1,58,726/- towards short levy of registration fee as per Exhibit-P3. This is on the basis of the notifications published in the Kerala Gazette Extra-ordinary dated 5.1.2004 fixing the fair value for land in the State. The same along with a letter is produced as Exhibit-P5. According to the petitioner, it was communicated to the office of the petitioner only on 15.1.2004 at 11.30 a.m. as evident from the endorsement therein. W.P ( C) No.36206 of 2008 2 2. The petitioner therefore submitted an appropriate representation objecting to the proposal, wherein, he has explained that Exhibit-P5 notification fixing the fair value was received in the Sub Registrar's Office only on 15.1.2004. The alleged liability consequent on the registration of Document Nos. 209/04 to 323/04 have been disputed by the petitioner. Exhibit-P9 is the liability certificate wherein, the total liability is shown as Rs.7,75,735/-. As regards certain other items, objections are yet to be finalised. In this writ petition, the issue relates only to Item 4 in Exhibit -P9. 3. In the counter affidavit filed on behalf of the 2nd respondent, the stand taken is that during the period from 5.1.2004 to 18.2.2004, the loss sustained to the Government on stamp duty and registration fee due to the registration of the documents without considering the fair value was pointed out by the Public Accounts Committee Report of the Comptroller and Auditor General for the year ended 31.3,2006. The Government directed the 2nd respondent, the Inspector General of Registration to W.P ( C) No.36206 of 2008 3 report the remedial action taken in the matter. Accordingly all the details from various Districts were collected and total loss of Rs.6,60,09,281/- was assessed. 4. Accordingly, the Government directed to initiate a remedial action in the matter and as against the petitioner a liability for an amount of Rs.4,64,357/ towards short levy of stamp duty and Rs.1,58,726/- towards short levy of registration fee was assessed as per Exhibit-P3. It is pointed out that the petitioner has caused great revenue loss to the Government Exchequer since documents were registered without noting the fair value as per the Gazette Notification. 5. A reference to Exhibit-P5 will reveal the following facts. Exhibit-P5 is the letter dated 8.1.2004, being the letter from the Director of Printing & Stationery forwarding a copy of notification dated 5.1.2004. It is received in the office of the District Registrar General, Thrissur, as evident from the endorsement, on 12.1.2004. Thereafter, it is received in the office of the Sub Registrar only on 15.1.2004 at 11.30 W.P ( C) No.36206 of 2008 4 a.m. 6. Learned counsel for the petitioner relies upon a Full Bench decision of this Court in R.K.V. Motors & Timbers (P) Ltd Vs. R.T.O [1982 KLT 166) to contend for the position that unless the contents of the notification are supplied to the notice of the concerned authorities, it cannot be said that he had knowledge about the same. It was held therein that “the necessity that the people affected by law should have sufficient knowledge of the law, had been accepted as a basic tenet and inextricable characteristic of law even by legal theoreticians and jurisprudentialists. Adequate publicity to those from whom law expects obedience thereto has been held as a basic requirement of the law itself. The State has an obligation to speak or to make known a rule, so that it could answer the description of law.” 7. In the light of the above legal position, the stand taken by the respondents cannot be accepted going by the details in Exhibit-P5. Exhibit-P5 notification was communicated to the office of the Sub Registrar only on 15.1.2004 at 11.30 a.m. This is not disputed at all. In that W.P ( C) No.36206 of 2008 5 view of the matter, the fixation of liability against the petitioner towards short levy of stamp duty and registration fee in respect of document No. 209/04 to 323/04 which were registered during the period from 5.1.2004 to 15.1.2004 is not correct. 7. In the reply affidavit filed by the petitioner it is submitted that Document Nos. 361/04 to 971/04 (7 documents) were registered after 11.30 a.m. on 15.1.2004 and on subsequent dates. Regarding those documents, the petitioner has already given an explanation regarding the short levy of stamp duty and registration fee. 8. In the light of the above, the matter has to be reconsidered by the respondents. The petitioner cannot be saddled with liability in respect of short levy of stamp duty and registration fee as pointed out above in respect of Document Nos.209/04 to 323/04. Therefore, the liability certificates will be revised accordingly by the 2nd respondent and fresh proceedings will be issued within a period of two months from the date of receipt of a copy of W.P ( C) No.36206 of 2008 6 this judgment. The petitioner will be free to pursue his objections regarding fixation of other items of liabilities. The writ petition is disposed of as above. (T.R.RAMACHANDRAN NAIR, JUDGE) ma The words and figures “document Nos.209/04 to 323/04” occurring in paragraphs 2,7 and 9 of the judgment dated 6.4.2009 in W.P (C) No.36206/2008 are corrected as “document Nos.209/04 to 328/04” and paragraph Nos. “7” and “8” mentioned in page 5 of the judgment are corrected as paragraph Nos.”8” and “9” respectively as per order dated 22/7/2009 in I.A No.8542/2009. Sd/- Registrar (Judicial) W.P ( C) No.36206 of 2008 7 W.P ( C) No.36206 of 2008 8