IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID WEDNESDAY, THE 11TH JUNE 2008 / 21ST JYAISHTA 1930 CRP.No. 269 of 2005() --------------------- CMA.167/2003 of II ADDL. DISTRICT COURT, PALAKKAD .................... REVN. PETITIONERS/APPELLANTS: ---------------------------------------- 1. P.K.ANAND, AGED41 YEARS, S/O.P.K.SAROJINI AMMA, KUNNATHURMEDU, PALAKKAD. 2. P.K.ANOOP, AGED 39 YEARS, S/O.P.K.SAROJINI AMMA, ANITHA, KUNNATHURMEDU, PALAKKAD. BY ADV. SRI.P.CHANDRASEKHAR RESPONDENTS: RESPONDENTS: ------------------------- 1. THE DISTRICT REGISTRAR, PALAKKAD, EXERCISING THE POWER OF THE DISTRICT COLLECTOR, PALAKKAD. 2. THE STATE OF KERALA, REP. BY THE DISTRICT COLLECTOR, CIVIL STATION, PALAKKAD. BY GOVERNMENT PLEADER SRI. SHYSON P. MANGUZHA THIS CIVIL REVISION PETITION HAVING BEEN FINALLY HEARD ON 1/06/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ORDER IN I.A. NO. 727 OF 2005 IN C.R.P. NO.269 OF 2005 DISMISSED 11.6.2008 Sd/-(HARUN-UL-RASHID, JUDGE) HARUN-UL-RASHID, J. -------------------------------------------- C.R.P. NO. 269 OF 2005 -------------------------------------------- Dated this the 11th day of June, 2008 O R D E R This Civil Revision Petition is directed against the judgment of the II Additional District Court, Palakkad in C.M.A. No. 167 of 2003. The Civil Miscellaneous Appeal was filed challenging the notice issued by the District Registrar directing the appellants to pay a sum of Rs.5, 348/- being 30% of the deficit stamp duty payable by them under the compounding scheme. In the notice dated 12.6.2003 issued by the District Registrar, it is stated that the Government have implemented compounding scheme vide G.O.(P)Nos. 119/2002 T.D. and 120/2002 T.D. dated 13.8.2002 and that for availing the benefit of the above scheme, the petitioners were directed to remit 30% of the amount which was fixed at Rs.5,813/- towards stamp duty and registration fees. 2. The above notice demanding payment of Rs.5,813/- towards stamp duty and registration fees indicates that the District Registrar has refixed the stamp duty and registration fees payable by the revision C.R.P. NO.269/2005 2 petitioners in accordance with the provisions of the Stamp Act. Learned counsel appearing for the revision petitioners submitted that the revision petitioners had no occasion to receive the order passed by the District Registrar and, therefore, they were not in a position to challenge the said order refixing the stamp duty and registration fees. 3. The learned Government Pleader submitted that additional stamp duty and registration fees payable by the revision petitioners is Rs.19,375/-. From the facts and circumstances of the case, it is clear that the revision petitioners had no opportunity to challenge the order imposing additional stamp duty and registration fees. The only notice the revision petitioners have received is the notice dated 12.6.2003 demanding payment of 30% of the stamp duty and registration fees assessed by the District Registrar. The revision petitioners have every right to file appeal against the order imposing additional stamp duty and registration fees. 4. In the facts and circumstances of the case, I am of the view that the matter requires reconsideration. The appellate court is, therefore, directed to reconsider the matter afresh after affording the revision petitioners an opportunity to substantiate their case that they are not liable to pay any additional amount towards stamp duty and registration fees. C.R.P. NO.269/2005 3 The notice issued shall be considered as an order of assessment. The judgment under revision is, therefore, set aside. The court below shall call for the order passed by the District Registrar, consider the legality or otherwise of the said order and pass orders afresh in the light of the findings and observations stated above. The Civil Revision Petition is disposed of as above. There will be no order as to costs. (HARUN-UL-RASHID, JUDGE) sp/ C.R.P. NO.269/2005 4 HAURN-UL-RASHID, J. C.R.P. NO. 269/2005 O R D E R 11th June, 2008