Navaikulam Service Co-Operative Bank Ltd No. 964 v. Land Revenue Commissioner

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE V.CHITAMBARESH FRIDAY, THE 20TH DAY OF MARCH 2015/29TH PHALGUNA, 1936 WP(C).No. 1087 of 2015 (I) --------------------------- PETITIONER:

------------------ NAVAIKULAM SERVICE CO-OPERATIVE BANK LTD. NO. 964, REPRESENTED BY ITS PRESIDENT NAVAIKULAM P.O.,THIRUVANANTHAPURAM - 695 603. BY ADVS.SRI.P.N.MOHANAN SMT.I.VINAYAKUMARI SRI.C.P.SABARI RESPONDENTS:

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1. LAND REVENUE COMMISSIONER, OFFICE OF THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM PIN - 695 001.

2. DISTRICT REGISTRAR, OFFICE OF THE DISTRICT REGISTRAR, THIRUVANANTHAPURAM. PIN -695 001.

3. SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, NAVAIKULAM, THIRUVANANTHAPURAM.

4. THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM. PIN - 695 603.

R1-R4 BY GOVERNMENT PLEADER SRI. GIKKU JACOB THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20-03-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 1087 of 2015 (I) APPENDIX PETITIONER(S)' EXHIBITS EXT.P1:

A TRUE COPY OF THE RELEVANT PORTION OF THE BYE-LAW OF THE BANK.

EXT.P2:

A TRUE COPY OF THE ORDER OF THE JOINT REGISTRAR DATED 18.9.2012 EXT.P3:

A TRUE COPY OF THE NOTIFICATION SRO NO.75/60 ISSUED UNDER G.O (MS) NO.795/60 DATED 8.10.1960 BY THE GOVERNMENT EXT.P4:

A TRUE COPY OF THE SALE DEED EXECUTED WITH THE BANK ON 5.10.2012 EXT.P5:

A TRUE COPY OF THE ORDER DATED 27.2.2013 OF THE DISTRICT REGISTRAR.

EXT.P6:

A TRUE COPY OF THE ORDER DATED 9.12.2014 OF THE LAND REVENUE COMMISSIONER EXT.P7:

A TRUE COPY OF THE JUDGEMENT REPORTED IN 2007 (2) KLT 629. EXT.P8:

A TRUE COPY OF THE JUDGEMENT DATED 2.2.2012 IN WPC NO.19009/2010 EXT.P9:

A TRUE COPY OF THE JUDGEMENT DATED 18.12.2014 IN W.A.NO.1216/07 RESPONDENT(S)' EXHIBITS

V. CHITAMBARESH, J -------------------------------- WP(C) NO. 1087 OF 2015 ------------------------------------ Dated this the 20th day of March, 2015

JUDGMENT

Ext.P5 order dated 27.02.2013 directing the petitioner to pay deficit stamp duty with penalty was passed soon after Ext.P4 sale deed dated 05.10.2012 was executed. Ext.P5 order has also been affirmed in appeal by Ext.P6 order dated 09.12.2014 and Ext.P9 judgment of the Full Bench is subsequent on 18.12.2014. It cannot be said that the proceedings as regards the stamp duty payable with penalty have become final owing to the pendency of Exts.P5 and P6 proceedings.

2.

Only reopening transactions and making fresh demands pursuant to Ext.P9 judgment dated 18.12.2014 are forbidden as per paragraph 27 thereof. The petitioner being a vendee is not entitled to the benefit of Ext.P3 Government Order or Ext.P9 judgment as clarified subsequently by the Division Bench. Exts.P5 and P6 orders do not suffer from any infirmity in law warranting interference by this court. The Writ Petition fails and is dismissed.

V. CHITAMBARESH JUDGE ncd