IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 2492 of 2007(V)
1. M/S.GOSRI CHIT FUNDS (P), A CO.REGISTERD
... Petitioner
Vs
1. MR. MOHAMED AFSAL, AGED 55 YEARS,
... Respondent
2. MRS. ZOHARE AFSAL, AGED 54 YEARS,
3. MR. G.M. ISMAIL SAIT, AGED 60 YEARS,
For Petitioner :SRI.JIMMY JOHN VELLANIKARAN
For Respondent : No Appearance
The Hon'ble MR. Justice M.SASIDHARAN NAMBIAR
Dated :22/01/2007
O R D E R
M.SASIDHARAN NAMBIAR,J.
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W.P.(C)NO.2492 OF 2007
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DATED THIS THE 22nd DAY OF JANUARY, 2007
JUDGMENT
Petitioner is plaintiff. Respondents are defendants in O.S.773/05
on the file of Munsiff Court, Ernakulam. Respondents were exparte.
When evidence was recorded, petitioner sought to mark Ext.P1
agreement executed by defendants in favour of petitioner.
2. Learned Munsiff under Ext.P2 order, held that stamp duty
is to be paid as provided under Article 19 of Kerala Stamp Act and
directed petitioner to pay deficit stamp duty and penalty and on
failure, directed to send it to District Collector after impounding. This
petition is filed under Article 227 of Constitution of India challenging
Ext.P2 order.
3. Learned Counsel appearing for petitioner was heard.
4. Article 19 of Kerala Stamp Act provides the stamp duty
payable for chitty or kuri, where the total amount exceeds Rs.100/-.
Section 2(14) of Kerala Chitties Act defines variyola as means the
document containing the articles of agreement between the foreman
and the subscribers relating to the chitty and includes vaimpu and
kurippattika or other similar instrument. Ext.P1 is not a chitty or kuri
W.P.(c)2492/07 2
variyola as contemplated under Sub Section 14 of Section 2 of
Kerala Chitties Act. Though chitti conducted by petitioner is not
governed by provisions of Kerala Chitties Act, the said definition is
applicable and can be looked into as guideline.
Ext.P1, agreement was executed by respondents at the time
of prizing the chiity and receiving the prized money. It cannot be
treated as a chitty or kuri Variyola as provided under Article 19 of
Kerala Stamp Act. It could only be treated as an agreement.
Stamp duty is not payable under Article 19 of Kerala Stamp Act.
Therefore Ext.P3 order is quashed.
M.SASIDHARAN NAMBIAR,JUDGE
Acd
W.P.(c)2492/07 3