Prem Kumar N. Vadhyar vs Dist. Treasury Officer and another

K. Sukumaran, J.—The petitioner projects a grievance in relation to the supply of judicial stamps and stamp papers by the Ernakulam District Treasury. There is no dispute that the petitioner is a licensee, entitled to function as such, on the basis of a licence in Form I issued under the Kerala Stamp Act, 1959, and that by virtue of the above licence, he had been vending stamps of both types, judicial and non-judicial. The problem arose when, apparently taking into consideration the steep escalation of prices, the Government by Ext. P2 notification dated 22-4-1985, enhanced the limit to which stamps could be vended by the licenced stamp vendors. The limit was raised to Rs. 2 000/-. The supply of stamps by the respondents was, however, confined to non-judicial stamps and stamp papers. That is not justified, according to the petitioner.

The stand taken by the 1st respondent is that there is no separate notification under the Kerala Court Fees and Suits Valuation Act, 1959, appointing the petitioner as a licensee under that Act and that consequently he could not legitimately demand court fee stamps and papers to be vended by him it is unfortunate that the respondents or those who were expected to examine the legal aspects, did not exit much in the matter to understand the background of the functioning of the stamp vendors or the effect and impact of the Acts and Rules issued from time to time. shall now proceed to consider the relevant aspects.

The licence under Form I is issued under the Kerala Manufacture and Sale of Stamp Rules, 1960 which rules have been issued in exercise of the powers u/s 69 of the Kerala Stamp Act, 1959 (hereinafter referred to as "the Stamp Act".) If matters stood in such isolation, the stand of the respondents would have been understandable However, that is Dot the position. The Court Fees and Suits Valuation Act, 1959, (herein after referred to as "the Court Fees Act") came into force on 1-2-1962 There are various provisions regarding rules to be framed by the various authorities. Section 84 empowers the Board of Revenue to frame certain types of rules. Clause 1 (j) is particularly relevant in the present context. It relates to the regulation of the sale of stamps to be used under the Act, and the persons by whom alone such sale could be conducted Section 86 of the Court Fees Act, provided that till such time Rules were framed under the Court Fees Act, the rules and notifications under the Stamp Act as they obtained on that day would apply to corresponding matters covered by the Court Fees Act. Consequently, the Stamp Rules relating to sale of stamps by licensees under the Stamp Act will be applicable to the sale of Court Fees stamps and papers by such licensees, till rules are framed under the Court Fees Act. The Board of Revenue, invoking the power conferred u/s 84 of the Court Fees Act, framed rules in 1960. Rule 16 is relevant in this context. In essence, it provided that the rules prescribed u/s 69 of the Stamp Act, shall mutatis mutandis apply to the supply and the sale of stamps under the Court Fees Act. It will then follow that a person who has obtained a licence in terms of the rules u/s 69. is a person who could be deemed a licensee in terms of the Court Fees Act as well.

In the light of the above legal position, the prayer of the petitioner has to be granted. There will, therefore, be a direction to the respondents to supply to the petitioner the judicial stamps and stamp papers of the value of Rs. 2,000/-, as stipulated in Ext P2. as and when demand is made and when other conditions are complied with. The writ petition is disposed of as above. There will, not, however, be any order as to costs.