IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 2ND JANUARY 2008 / 12TH POUSHA 1929 OP.No. 10176 of 2002(J) ----------------------- PETITIONER: ------------ DONY, S/O. POULOSE, AGED 38 YEARS, RESIDING AT MEPRATHUMALI HOUSE,VENGOLA KARA AND VILLAGE, KUNNATHUNADU TALUK,ERNAKULAM DISTRICT. BY ADV. SRI.P.C.HARIDAS RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, ERNAKULAM. 3. DISTRICT REGISTRAR (GENERAL),ERNAKULAM. 4. DEPUTY TAHSILDAR (RR), ALUVA. 5. VILLAGE OFFICER, VENGOLA VILLAGE OFFICE, VENGOLA. BY GOVERNMENT PLEADER SHRI BENJAMIN PAUL P. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 02/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO.17996/2002 DISMISSED 2/1/2008 SD/- T.R. RAMACHANDRAN NAIR, JUDGE, APPENDIX EXT.P1-TRUE COPY OF SLAE DEED DATED 7.8.96 OF SRO PERUMBAVOOR EXT.P2-TRUE COPY OF DEMAND NOTICE DATED 11.3.02 ISSUED BY R4 EXT.P3-TRUE COPY OF APPLICATION DATED 5.4.02 SUBMITTED BY PETITIONER BEFORE R3 // TRUE COPY // P.S. TO JUDGE T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - - - O.P.NO.10176 of 2002-J - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of January, 2008. JUDGMENT The issue concerns the liability imposed against the petitioner towards deficit stamp duty consequent on under valuation of the transaction covered by Ext.P1. The petitioner contends that revenue recovery proceedings have been initiated against him without informing him about the details of the assessment, if any, and without communicating the relevant orders in the matter. It is further pointed out that the copies of those orders have not been communicated to him so far. 2. In the counter affidavit filed on behalf of the third respondent, it is stated that a notice was issued to the petitioner on 13.10.1986, but the petitioner neither appeared before the third respondent nor submitted the representation (the date of Ext.P1 is 7.8.1996 only). Even thought in the counter affidavit mention has been made in respect of the orders passed, the dates of passing the orders and other details as to whether they were communicated to the petitioner, have not been stated. Copies of those orders have also not been produced along with the counter affidavit. 3. This court had granted in this original petition, an interim stay of OP 10176/2002 -2- recovery proceedings. Under the relevant provisions of the Statute, viz. Section 45(4) of the Kerala Stamp Act, the petitioner has got a remedy of filing appeal before the District Court concerned, against the final order passed by the authority concerned. 4. Therefore, the original petition is disposed of directing the third respondent to communicate a copy of the final order mentioned in the counter affidavit, by registered post within one month from the date of receipt of a copy of this judgment. On receipt of the same, the petitioner shall avail of the remedy of filing appeal before the concerned District Court within a further period of one month thereafter. The period during which this original petition was pending, will be excluded for the purpose of counting the period for filing appeal. The interim order passed by this court in C.M.P. No.17996/2002 will continue in force till the appeal is filed and application seeking any interim order is considered by the District Court and orders are passed on it. The original petition is disposed of as above. No costs. (T.R. Ramachandran Nair, Judge.) kav/ OP 10176/2002 -3- T.R. Ramachandran Nair, J. - - - - - - - - - - - - - - - - - - - - - - O.P. No.10176 of 2002-J - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 2nd January, 2008.