This writ petition is filed challenging Ext.P1 proceeding of the District Registrar, Ernakulam.
2. Short facts relating to the writ petition are as follows: Petitioner executed a sale deed in favour of one C.P Anilkumar. The document was presented for registration. The document appears to have executed in a stamp paper purchased from treasury and stamp vendors on different dates. Under Rule 36 of the Kerala Manufacture and Sale of Stamp Rules, 1960, document has to be executed in a stamp paper of single denomination. However, if the stamp papers are not available with the vendor, the vendor has to certify that a single stamp paper of the value required by the purchaser is not available under Sec. 891(i) of the Kerala Registration Manual. Since petitioner, without obtaining any certificate from the vendor, executed the stamp paper obtained from different source, the document executed by the petitioner has been treated as executed non-conforming to the Kerala Stamp Act and Rules and ordered to be impounded.
W.P(C).No.1769 of 2013 2
2. The question for consideration is whether for non-compliance of the Kerala Registration Manual, the document can be impounded under Sec.33 of the Kerala Stamp Act.
3. It is apposite to quote Sec.33(2) of the Kerala Stamp Act.
“For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in the State when such instrument was executed or first executed”.
Chapter IV of the Stamp Act is relating to instrument not duly stamped. Sec.33 refers to the manner in which an instrument be examined for the purpose of impounding the instrument.
Sec.2(e) defines duly stamped as follows:
“ 'duly stamped' as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for th time being in force in the territories of the State of Kerala”.
Going by Sec.2(e), impounding under Sec.33(2) is possible when instrument bears stamp less than the proper amount as mentioned under the law. There is no dispute as to the value of stamp drawn out in the instrument. The only question is whether W.P(C).No.1769 of 2013 3 purchasing stamp paper from different source would entail in treating the instrument as not duly stamped under the law. The power of impounding is referable under Sec.33 of Chapter IV. Chapter IV cannot be invoked except to the situation referred in Sec.33. This instrument cannot be treated as instrument not duly stamped. Any non-compliance of Kerala Registration Manual under Sec.891(i) does not warrant any action of impounding under Sec.33 of the Stamp Act. In view of the above, Ext.P1 is set aside. There shall be a direction to the respondents to release the documents to the petitioner within a period of two weeks.
Writ petition is disposed of. No costs.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE.
Sbna