Kerala High Court
Maggy David vs Paravur Municipality on 12 January, 1987
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
WEDNESDAY, THE 23RD DAY OF MAY 2012/2ND JYAISHTA 1934
WP(C).No. 28269 of 2007 (M)
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PETITIONER(S):
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MAGGY DAVID, SHOP NO.3, 1ST FLOOR,
KRV MEMORIAL SHOPPING COMPLEX, NORTH PARAVUR.
BY ADVS.SRI.DINESH R.SHENOY
SRI.V.V.UNNIKRISHNAN
RESPONDENT(S):
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1. PARAVUR MUNICIPALITY,
REP.BY THE SECRETARY, PARAVUR MUNICIPALITY
NORTH PARAVUR.
2. STATE OF KERALA,
REP.BY THE SECRETARY, DEPARTMENT OF REVENUE
THIRUVANANTHAPURAM.
BY ADV. SRI. C. S. AJITH PRAKASH, SC, PARAVUR MUNICIPALITY
BY ADV. SRI. T. A. SHAJI, SC FOR R1
BY GOVERNMENT PLEADER SRI. RAMPRASAD UNNI
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
23-05-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DCS
WP(C).No. 28269 of 2007 (M)
APPENDIX
PETITIONER(S) EXHIBITS :-
EXHIBIT P1: PHOTOCOPY OF A SAMPLE LICENSE DEED DATED 12/1/1987 ISSUED
TO ONE GEORGE
EXHIBIT P2: PHOTOCOPY OF THE JUDGMENT DATED 29/08/2002 IN O.P. NO.
12856/1998, HIGH COURT OF KERALA
EXHIBIT P3: PHOTOCOPY OF THE JUDGMENT DATED 06.04.2004 PASSED IN W.P.(C)
NO. 12403/2004
EXHIBIT P4: PHOTOCOPY OF ORDER DATED 05.08.2005 IN W.P.(C) NO. 1324/2005,
HIGH COURT OF KERALA
EXHIBIT P5: TYPED COPY OF THE ORDER 8/8/2006 PASSED IN W.P.(C) NO.
21027/2006, HIGH COURT OF KERALA
EXHIBIT P6: PHOTOCOPY OF NOTICE DATED 24.08.2007 ISSUED BY THE FIRST
RESPONDENT
RESPONDENTS' EXHIBITS :- NIL
/TRUE COPY/
P.A. TO JUDGE
DCS
K.VINOD CHANDRAN, J.
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W.P.(C) NO.28269 of 2007
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Dated this the 23rd day of May, 2012
JUDGMENT
The challenge in the writ petition is against the levy and collection of ad valorem stamp duty for licence deeds executed by the licensee as against the earlier prescription of stamp duty of Rs.50/-.
The issue has been decided by the Supreme Court in the decision reported in New Bus-stand Shop Owners Association vs. Corporation of Kozhikode and another [ 2009 (10) SCC 455 ] holding that the stamp duty on licence agreement is governed by Entry 5(c) of Kerala Stamp Act, which is a residuary Clause in the Schedule and not by Entry 33. Respectfully following the above decision, the above writ petition is allowed with no costs.
K.VINOD CHANDRAN, JUDGE su/-