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M/S.GOSRI CHIT FUNDS (P), A CO.REGISTERD v. MR. MOHAMED AFSAL, AGED 55 YEARS - WP(C) No. 2492 of 2007(V)  RD-KL 1689 (22 January 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 2492 of 2007(V)
1. M/S.GOSRI CHIT FUNDS (P), A CO.REGISTERD
1. MR. MOHAMED AFSAL, AGED 55 YEARS,
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
O R D E R
M.SASIDHARAN NAMBIAR,J.W.P.(C)NO.2492 OF 2007
DATED THIS THE 22nd DAY OF JANUARY, 2007
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,JUDGEAcd W.P.(c)2492/07 3
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