TaxTMI 
TaxTMI 
2011 (5) TMI 1141
X X X X Extracts X X X X
X X X X Extracts X X X X
....d document is Rs. . 2,00,000/-, but not Rs. . 1,00,000/-, as stated in the document. Therefore, he ordered the first Respondent to remit the deficit stamp duty off 10,000/- and deficit registration fee of? 2;000/-. 2. Aggrieved by such an order, the first Respondent made a complaint before the second Respondent, the Kerala Lok Ayukta. By order dated 8.5.2006, Lok Ayukta declared that the decision of the District Registrar is null and void on the ground that the District Registrar has no jurisdiction or authority to initiate the proceedings impugned before the Lok Ayukta. The learned Lok Ayukta issued certain further directions to the Government, which are not necessary for the present purpose. It may be mentioned here that the said order is styled as a report under Section 12(1) of the Kerala Lok Ayukta Act, 1999. 3. Aggrieved by the said order/report, the State of Kerala and the other two Appellants, who are the officers of the State, approached this Court by way of W.P.(C) No. 23779/2009, in substance, challenging the above mentioned report of the Lok Ayukta on the ground that it is beyond the jurisdiction of the Lok Ayukta. 4. By the judgment under appeal, a learned Jud....
X X X X Extracts X X X X
X X X X Extracts X X X X
....instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon. (2) On receipt of a reference under Sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Court, by order, determine the value of the property or the consideration and the duty aforesaid; and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and, on the payment of such duty, the Collector shall endorse a certificate of such payment on the instrument under his seal and signature. 8. Sub-section (3) of Section 45B also authorizes the Collector to suo motu exercise the power described earlier, the details of which may not be necessary for the purpose of the present appeal, as it is the case arising upon a reference from the registering authority to the Collector. The expression 'Collector' is defined under Section 2(c) as follows: Section 2(c). "Collector" means the Chief Officer in charge of the Revenue Administration of a Distric....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure of requirements. 13. We may also mention that the Lok Ayukta recorded a finding that the District Registrar has no jurisdiction or authority to initiate the proceedings in question before him. At para. 10 of the report, it is recorded as follows: 10. As it is patent that the District Registrar has no jurisdiction or authority to initiate proceedings to determine the market value of the property sought to be conveyed and call upon the parties to pay the stamp duty and registration fee on the basis of the value of the property estimated by him the impugned proceedings initiated by the District Registrar against the complainants in these cases is without jurisdiction, null and void. 14. In coming to such a conclusion, the Lok Ayukta placed reliance on a judgment of the Supreme Court reported in Collectors of Stamps v. Hemalatha JT 2003 (6) SC 91. The learned Lok Ayukta did not make any reference to the provisions of the Kerala Stamp Act in coming to the conclusion that the District Registrar is without jurisdiction in issuing the proceedings impugned before the Lok Ayukta. 15. We are not really concerned with the competence, correctness or otherwise of the pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stration. "Mal-administration" itself is defined under Section 2(k) as follows: Section 2(k). "mal-administration" means action taken or purporting to have been taken in the exercise of administrative functions in any case where, (i) such action or the administrative procedure or practice adopted in such action is unreasonable, unjust, oppressive or improperly discriminatory; or (ii) there has been wilful negligence or undue delay in taking such action or the administrative procedure or practice adopted in such action involves undue delay. 19. The power purported to have exercised by the District Registrar by the proceedings impugned before the Lok Ayukta may or may not be strictly within the jurisdiction of the District Registrar. It is a question which we do not propose to go into the instant appeal. For the purpose of the present appeal, it is sufficient to note that, even acts of erroneous exercise of an authority purportedly conferred by a statute, in our opinion, cannot be classified as mal-administration within the meaning of the Lok Ayukta Act. It is clear from the language of the definition of the expression 'mal-administration' that "....