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TMI Blog1986 (2) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... om the petitioner. It was averred that the Sub-Registrar registered the copy of the sale-certificate by filling it in Book No. 1 and sent its copy to the Sub-Divisional Officer, Jaora. This amendment has a material bearing as will be presently seen. The S. D. O. Jaora issued a notice to the petitioner calling upon him to show cause why the stamp duty be not deposited by him. Petitioner filed an objection Annexure-B and after hearing the petitioner, the respondent No. 2 passed an order dt. 14-4-78 (Annexure-C,) directing the petitioner to pay the stamp duty. The petitioner preferred a Revision Petition under Section 56 of the Stamps Act, before respondent No. 3 against the order dt. 14-4-78 (Annexure-C) The Revenue Board was of the view that revision should have been filed before the Commissioner and the petition was returned for proper presentation. Aggrieved by this order dt. 23-5-78, the petitioner filed a writ petition being M. P. No. 169/78 which was allowed by this Court by order Dt. 4-10-80 and the respondent No. 3 was directed to dispose of the revision petition, in accordance with law. In compliance of this direction, the revision petition was heard by respondent No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stress on fact that the document in question had already been entered into Book No. 1. The respondent filed an affidavit dt. 19-8-85 by Vimalchand Godha who was the Sub-Registrar Jaora at the material time. He has explained the circumstances in which the sale-certificate was entered in Book No. 1 at serial No. 128 of 1976 on 6-5-76. According to him as the certificate was received by post, he without verifying the fact whether stamp-duty has been paid or not entered the same. He has further averred that had it not been received by post, and had it been presented for registration by somebody present in person, he would have definitely enquired about the stamp-duty. He has further stated on oath, that it was by bona fide mistake that he entered the sale-certificate in Book No. 1 and on realising this mistake, he wrote a letter No. 199 dt. 5-7-76 enquiring of the Sales-tax Officer, Ratlam about the payment of Stamp Duty but no reply was received from him. Thereafter on 15-7-76, he informed the respondent No. 2 about the recovery of stamp-duty amounting to ₹ 47,685/- from the petitioner. This affidavit has not been controverted by the petitioner. 6. Before proceeding to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property; and (c) enumerates non-testamentary instruments which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest, and such instruments are documents of which registration is compulsory as the title of this part suggests of registrable documents. A certificate of sale is granted by Civil or Revenue Officer is a registrable documents though not required to be compulsorily registered, but once it is submitted for registration, it cannot be said that such document is exempt from stamp-duty. The, petitioners insistence for having the document registered, is evident from the record. It is not for pure academics that the orders Annexures-C and D are sought to be quashed. It is also an admitted fact that the sale-certificate issued by the Sales-tax Officer was sent by post for registration. It was contended that in view of Section 29(f) no stamp-duty could either be levied or was leviable. Section 29(f) of the Stamp Act reads as follows : -- 29. Duties by whom payable-In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stamp-duty is indicative of the legislative intent that the purchaser is not liable to pay such duty, this argument cannot be accepted. Firstly, the Stamp Act is a central legislation and secondly, because Section 147 Land Revenue Code merely confines itself with the process for recovery of arrears, it cannot be said to be a comprehensive provision, which covers registration of the sale-certificate and the stamp-duty payable thereon. There being separate enactments, for the purpose, the question of registration and payment of stamp-duty should be governed by the respective enactments. 8. It was also contended by the learned counsel for the petitioner that once the Sub-Registrar, had made entries in the Book No. 1 the registration was complete and nothing remained to be done thereafter. 9. The facts that the Sub-Registrar, by a bona fide mistake made by the entry in Book No. 1 as sworn by him his affidavit filed in this court cannot be over-looked. 10. There is neither any inconsistency nor any repugnancy between the two provisions Section 29(f) of the Stamp Act and Section 147 of the M. P. Land Revenue Code. 11. Shri M.A. Khan next argued that having entered the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amounts involved are usually small but it may happen that Government loses a considerable sum in duty and registration fee. In order to safeguard Government revenue it is necessary that they should be reported to the D. C. with a copy of the document prepared from the records of the registration officer for considering the desirability of launching a prosecution under Section 62(1)(b) of the Stamp Act, 1899 and of according his sanction thereto under Section 70. Before according his sanction to the prosecution under Section 70 of the Act, the D. C. should serve the executant with a notice (i) to produce the document, and (ii) to show cause why he should not be prosecuted. If, in compliance with the notice, the document is produced before the D. C. he should impound it under Section 33 and action should then be taken under Section 40(1)(b) of the Act to recover the duty and penalty. If the duty and penalty are paid up no prosecution need be instituted unless it appears to the Collector that the offence was committed with the intention of evading payment of the proper duty, vide proviso to Section 43 of the Act. (2) If, however after service of the notice, the document is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction under Article 226 when the petitioner has no right or his right is not beyond dispute no relief can be granted to him under Article 226, and no right can either be claimed or said to flow from the mistake of any authority or servant. In this case, the petitioner a purchaser of immovable property is seeking to avoid paying the stamp-duty of ₹ 47,685/- chargeable on a certificate of sale of property at a public auction for ₹ 5,61,000/- taking shelter behind an error bona fide committed by the Sub-Registrar, in filing the certificate in Book No. 1 without verifying and realising the stamp duty chargeable thereon. 15. Lastly Shri Khan M.A. urged that in compliance of Section 89(4) of the Registration Act, what was sent to the Sub-Registrar was a copy of certificate of sale, and a copy could neither be impounded nor levied with stamp-duty. This argument is like chasing the shadow and leaving the substance. The substantive question is whether the petitioner under the law was liable to pay the stamp duty? or he is arbitrarily called upon to pay the same, secondly whether the instrument itself is chargeable to stamp duty? If the instrument is chargeable to stamp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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