Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2011 (5) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2011 (5) TMI 1141 - HC - Indian Laws

Issues Involved:

1. Jurisdiction of the District Registrar under Section 45B of the Kerala Stamp Act.
2. Jurisdiction of the Kerala Lok Ayukta to adjudicate the matter.
3. Validity of the Lok Ayukta's report and the subsequent appeal.

Summary:

1. Jurisdiction of the District Registrar under Section 45B of the Kerala Stamp Act:
The first Respondent purchased 45 cents of land for Rs. 1,00,000/-, but the Sub Registrar doubted the valuation and referred the case to the District Registrar. The District Registrar, exercising power u/s 45B(2) of the Kerala Stamp Act, 1959, determined the real value as Rs. 2,00,000/- and ordered the first Respondent to remit the deficit stamp duty and registration fee.

2. Jurisdiction of the Kerala Lok Ayukta to adjudicate the matter:
The first Respondent complained to the Kerala Lok Ayukta, which declared the District Registrar's decision null and void, stating the Registrar had no jurisdiction. The Lok Ayukta's report, styled u/s 12(1) of the Kerala Lok Ayukta Act, 1999, was challenged by the State on the grounds of jurisdiction.

3. Validity of the Lok Ayukta's report and the subsequent appeal:
The High Court noted that the Lok Ayukta's jurisdiction is defined u/s 7 of the Kerala Lok Ayukta Act, 1999, which involves investigating actions taken by public servants involving "grievance" or "allegation" as defined in Sections 2(h) and 2(b). The Court found that the complaint did not contain any "allegation" or "grievance" within the meaning of the Act, and the District Registrar's actions, even if erroneous, did not amount to "mal-administration."

Conclusion:
The High Court allowed the appeal, setting aside the Lok Ayukta's report and the judgment under appeal. The Court also provided the first Respondent the opportunity to approach the appellate authority within thirty days if aggrieved by the District Registrar's proceedings.

 

 

 

 

Quick Updates:Latest Updates