{"id":173669,"date":"2009-03-31T00:00:00","date_gmt":"2009-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-k-thankappan-vs-the-state-of-kerala-on-31-march-2009"},"modified":"2015-07-29T23:10:45","modified_gmt":"2015-07-29T17:40:45","slug":"m-k-thankappan-vs-the-state-of-kerala-on-31-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-k-thankappan-vs-the-state-of-kerala-on-31-march-2009","title":{"rendered":"M.K. Thankappan vs The State Of Kerala on 31 March, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
M.K. Thankappan vs The State Of Kerala on 31 March, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 36881 of 2008(N)\n\n\n1. M.K. THANKAPPAN, DIST. REGISTRAR E\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA, REP. BY THE\n                       ...       Respondent\n\n2. THE INSPECTOR GENERAL OF\n\n3. THE DISTRICT REGISTRAR (GENERAL),\n\n4. THE SUB REGISTRAR,\n\n5. THE ACCOUNTANT GENERAL (A & E),\n\n                For Petitioner  :SRI.N.SUGATHAN\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR\n\n Dated :31\/03\/2009\n\n O R D E R\n               T.R.RAMACHANDRAN NAIR,J.\n                     -------------------------\n                 W.P ( C) No. 36881 of 2008\n                    --------------------------\n              Dated this the 31st March,2009\n\n                      J U D G M E N T\n<\/pre>\n
     The petitioner retired from service as a District<\/p>\n
Registrar.  His retirement was on 28.2.2007.         He has<\/p>\n
approached this Court since the DCRG has not been<\/p>\n
disbursed so far.\n<\/p>\n
     2.   As per Exhibit-P1, an amount of Rs.3,30,000<\/p>\n
was sanctioned as DCRG and Exhibit-P2 is the gratuity<\/p>\n
payment order. But for want of NLC he could not draw<\/p>\n
the amount so far.\n<\/p>\n
     3.   The petitioner was working as Sub Registrar<\/p>\n
at SRO Ollukara from May 2002 to May 2005 and he was<\/p>\n
promoted as District Registrar (Audit) in January 2006.<\/p>\n
The DCRG could not be disbursed           in the light of the<\/p>\n
objections stated in the audit report of the Accountant<\/p>\n
General for the year 2004-05 relating to SRO Ollukara<\/p>\n
and the main objection relates to omissions in the levy of<\/p>\n
stamp duty and registration fee in respect of three<\/p>\n
documents.\n<\/p>\n
W.P ( C) No. 36881 of 2008
\n                                 2<\/span><\/p>\n
      4.   Petitioner submitted detailed remarks on the<\/p>\n
audit report as per Exhibit-P3. Mainly it is contended that<\/p>\n
the order fixing the fair value even though is dated<\/p>\n
5.1.2004, the same was received at S.R.O. Ollukkara only<\/p>\n
on 15.1.2004 and therefore the documents        which were<\/p>\n
executed     between   5.1.2004   to 15.1.2004 cannot be<\/p>\n
objected as the requisite information was not there till<\/p>\n
15.1.2004.\n<\/p>\n
      5.   The petitioner followed up the explanation by<\/p>\n
filing other representations also. Exhibit-P5 is the liability<\/p>\n
certificate wherein items 2 and 3 were remaining to be<\/p>\n
cleared. Petitioner had admitted the liability in respect of<\/p>\n
Item 1 to the tune of Rs.2100\/-. Petitioner has produced<\/p>\n
along with the reply affidavit Exhibit-P12      letter dated<\/p>\n
4.12.2008     of the Accountant General to the District<\/p>\n
Registrar (General) Thrissur that Para II A Para I (b) of<\/p>\n
Exhibit-P5 is not pursued further.\n<\/p>\n
      6.   What remains is Item 3 namely the liability<\/p>\n
towards irregular collection of fair value.<\/p>\n
      7.   The pleadings raised by the petitioner in respect<\/p>\n
W.P ( C) No. 36881 of 2008
\n                                 3<\/span><\/p>\n
of the same is contained in para 9 of the writ petition.<\/p>\n
Petitioner has clearly averred that the copy of the Gazette<\/p>\n
notification dated 5.1.2004 fixing the fair value was<\/p>\n
communicated to the petitioner only on 15.1.2004 and it<\/p>\n
was received by him      at 4 p.m. on 15.1.2004, which is<\/p>\n
produced as Exhibit-P7.\n<\/p>\n
      8.   Respondents have filed a counter affidavit in the<\/p>\n
matter supporting the fixation of liability.<\/p>\n
      9.   According to the respondents, during the period<\/p>\n
from 5.1.2004 to 18.2.2004 the Government sustained loss<\/p>\n
on stamp duty and registration fee due to the registration<\/p>\n
of documents without considering the fair value.         The<\/p>\n
matter was dealt with by different authorities including the<\/p>\n
Public Accounts Committee and the Comptroller and<\/p>\n
Auditor General for the year ended on            31.3.2006.<\/p>\n
Liabilities were fixed in respect of various officers and<\/p>\n
ultimately as far as the petitioner is concerned his liability<\/p>\n
comes to Rs.86,385\/- towards short levy of stamp duty and<\/p>\n
Rs.35244\/- as short levy of registration fees.<\/p>\n
      10. The counter affidavit is silent in regard to the<\/p>\n
W.P ( C) No. 36881 of 2008
\n                                 4<\/span><\/p>\n
averments contained in para 9 of the writ petition.<\/p>\n
     11. Going by Exhibit-P7 the date of the notification is<\/p>\n
5.1.2004. The endorsement from the office of Inspector<\/p>\n
General of Registration is dated 8.1.2004 and it is seen<\/p>\n
received in the office of the District Registrar General only<\/p>\n
on 12.1.2004 as is evident from the endorsement seen in<\/p>\n
the internal page 2 of the document (page 2 of the paper<\/p>\n
book) The face page shows that it was received in the<\/p>\n
office of the Sub Registrar only on 15.1.2004 at 4 p.m.<\/p>\n
Thus the submission made by the petitioner that all the<\/p>\n
documents were properly registered and there is no<\/p>\n
inaction on his part is acceptable.\n<\/p>\n
     12. Even if such a notification was issued by the<\/p>\n
Government, unless the same is communicated to the<\/p>\n
registering authority namely the Sub Registrar, it cannot be<\/p>\n
said that there is a failure of duty or negligence in<\/p>\n
performance of the functions of the Sub Registrar. The<\/p>\n
Government     should    have    ascertained    whether  the<\/p>\n
communication     was received     well in time by the Sub<\/p>\n
Registrar before fixing the liability. In Exhibits P8 and P9,<\/p>\n
W.P ( C) No. 36881 of 2008
\n                                 5<\/span><\/p>\n
the petitioner has given a      detailed explanation in the<\/p>\n
matter stating that there cannot be any         allegation of<\/p>\n
failure on his part on the non-implementation of Exhibit-P7<\/p>\n
since the same was received only on 15.1.2004 at 4 P.M.<\/p>\n
But none of the authorities considered the matter in the<\/p>\n
real perspective.\n<\/p>\n
      13. In the counter affidavit filed before this Court on<\/p>\n
behalf of the 2nd respondent, the contentions raised in<\/p>\n
paragraph 9 of the writ petition stands uncontroverted.<\/p>\n
Respondents have taken the stand that Exhibit-P7 is<\/p>\n
squarely applicable from the date of notification itself. It is<\/p>\n
well settled by various decisions of this Court namely R.K.V<\/p>\n
Motors & Timbers (P) Ltd, Vs. Regional Transport Officer<\/p>\n
[1982 KLT 166 B]      the necessity to put to the      people<\/p>\n
sufficient knowledge of law. It was held in paragraph 25<\/p>\n
thus ” The necessity that the people affected by law should<\/p>\n
have sufficient knowledge of law had been accepted as a<\/p>\n
basic tenet and inextricable characteristic of law even by<\/p>\n
legal theoreticians and      jurisprudentialists.   Adequate<\/p>\n
publicity to those    from whom law       expects obedience<\/p>\n
W.P ( C) No. 36881 of 2008
\n                                   6<\/span><\/p>\n
thereto has been held as a basic requirement of the law<\/p>\n
itself.  The State has an obligation to speak or to make<\/p>\n
known a rule, so that it could answer the description of<\/p>\n
law.     It follows that    mere making of a        subordinate<\/p>\n
legislation is not sufficient to give validity to it.”<\/p>\n
      14. Therefore, in the light of the above dictum also,<\/p>\n
the petitioner cannot be saddled with any liability.<\/p>\n
      15. In that view of the matter, the writ petition is<\/p>\n
allowed. Exhibit-P5 to the extent it fixed a liability to the<\/p>\n
tune of Rs.86385\/- towards stamp duty and Rs.35244\/-<\/p>\n
towards registration fee ( Total Rs.1,21,629\/-) is quashed.<\/p>\n
      There will be a direction to release the withheld<\/p>\n
portion of the DCRG to the tune of Rs.3,30,000\/- within a<\/p>\n
period of six weeks from the date of receipt of a copy of this<\/p>\n
judgment.\n<\/p>\n
      The writ petition is disposed of as above.<\/p>\n
                              (T.R.RAMACHANDRAN NAIR,
\n                                           JUDGE)<\/p>\n
ma<\/p>\n
W.P ( C) No. 36881 of 2008
\n                             7<\/span><\/p>\n
W.P ( C) No. 36881 of 2008
\n                             8<\/span><\/p>\n
W.P ( C) No. 36881 of 2008
\n                             9<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M.K. Thankappan vs The State Of Kerala on 31 March, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 36881 of 2008(N) 1. M.K. THANKAPPAN, DIST. REGISTRAR E … Petitioner Vs 1. THE STATE OF KERALA, REP. BY THE … Respondent 2. THE INSPECTOR GENERAL OF 3. THE DISTRICT REGISTRAR (GENERAL), […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-173669","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM.K. 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