Petitioner purchased certain extent of land in the year, 2011. The stamp paper for this purchase was from the Sub Treasury Office, Iritty. It seems there is a mistake occurred in the treasury office and petitioner was given judicial stamp paper for `25,000/- along with other non judicial stamp papers with the same denomination. Petitioner has not noted the mistake nor the registry while registering the document. After the registration, when the document was presented before the bank for obtaining loan, it was noted by the officials of the bank that the stamp paper worth `25,000/- purchased by the petitioner for the purpose of executing document is judicial stamp paper. It is to be noted that mutation has been effected pursuant to execution of the sale deed. Petitioner approached the District Collector in terms of Sec.31 of the Kerala Stamp Act and Rules 1960 (for short, “the Stamp Act”) for certifying that this document is fully stamped in accordance with the Stamp Act. No decision has been taken on this matter and it constrained the petitioner to approach this Court.
2. Learned Government Pleader submits that a mistake occurred in many similar instances and the District Collector had written to the Government for general order to rectify the mistake and consider those documents as duly executed documents. It has been noted above that there are more than 130 documents in the particular Sub Registrar Office executed based on this mistake.
3. The Stamp Act only contemplates execution of a document of its denomination or stamp required for the document. The only dispute is that the stamp paper worth `25,000/- purchased for the purpose of execution of document is judicial stamp paper.
4. Learned Standing Counsel points out Sec.2(e) which read 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 the time being in force in the territories of the State of Kerala.”
5. In comparison with Sec.31, it is submitted that Sec.2(e) refers to instrument duly stamped. In Sec.31, it is referred fully stamped. It is further submitted that reference of fully stamped is giving power to the District Collector to adjudicate as to the proper stamp duty and once the District Collector is satisfied that appropriate stamp duty is fully levied, the District collector is competent to make an endorsement that this is fully stamped. I also find considerable force in this argument. 'Duly stamped' means, instrument bears stamp papers in accordance with the value of the document as contemplated under the relevant Rules. 'Fully stamped' means, in certain circumstance the District Collector or for any of the reason adjudicate that instrument bears proper stamp of the proper value. Therefore, the District Collector is competent to take decision in the matter. Admittedly, it is on account of mistake the document happened to be executed in a judicial stamp paper. That mistake can be corrected by the District Collector by exercising power under Sec.32(1) of the Stamp Act.
6. In view of the above, there shall be a direction to the District Collector to make an endorsement that Ext.P1 document is fully stamped as there is no other dispute regarding the value of the stamp paper shown in Ext.P1. Needful shall be done within a period of three weeks from the date of receipt of a copy of this judgment.
The Writ Petition is disposed of as above.
Sd/-
Sbna/10/11/14 A.MUHAMED MUSTAQUE, JUDGE.