Vidharbha Advocates Association & another v. State of Maharashtra & others
1996-04-23
D.K.DESHMUKH, R.M.LODHA
body1996
DigiLaw.ai
JUDGMENT - LODHA R.M., J.:---Rule returnable forthwith. Shri S. Chawda, Assistant Government Pleader, waives service on behalf of the respondents. By consent, heard the matter finally at this stage. 2. Under the cover of public interest litigation, the Vidarbha Advocates Association, a society registered under the societies Registration Act, and one P. N. Kothari, advocate, have filed this writ petition, high-lighting non-availability of the judicial and non-judicial stamps of the small denominations by the respondents and thereby seeking a direction that an appropriate writ, order or direction be issued to the respondents to perform their statutory duty and obligation to procure and make available the small denomination judicial and non-judicial stamps i.e. general stamps below the denomination of Rs. 50/- from Rs. 5/- onwards, and particularly the court-fee stamps of the denomination of 20 N.P., 75 N.P., Re. 1/-, Rs. 1.25, Rs. 3/-, Rs. 4/- as well as the stamps of the denomination from Rs. 5/- to Rs. 50/-. The petitioners have refered to various provisions of the Bombay Court Fees Act, 1959 and the Bombay Stamp Act, 1958, and submitted that for number of items detailed under the said Acts, court-fee stamps and stamp duty of the small denomination are required to be paid, and due to non-availability of the court-fee stamps and other judicial and non-judicial stamps of small denomination, the litigants and consumers have to spend much more amount on higher denomination of judicial and non-judicial stamps. 3. The respondent Nos. 1 and 2 filed their written submissions on 27-4-1994 and respondent No. 3 also filed the written submission to-day. The crux of the defence is that every step is taken by the respondent No. 3 to meet the requirement of various judicial and non-judicial stamps and for that purpose the indent is sent by the respondent No. 3 to the Central stamp Depot, Nasik, for the supply of stamps, which is based on average demand and sale of the relevant stamps during the last quarter.
The respondent No. 3 along with the additional submission has also placed on record the statement for the period from April 1995 to September 1996, showing the submission of the indent and quarterly approval to the indent by the Deputy Controller of stamps, Nasik (Annexure R-3-A), the position showing the demand and supply of court fee in sheets labels (small denomination of stamps of 25 paise, 50 paise, 65 paise, 75 paise, Re. 1/-, Rs. 2/-, Rs. 4/-, Rs. 5/- and Rs. 10/-) (Annexure R-3-B), the statement showing the general stamps obtained from neighbouring District Treasuries and Sub-Treasuries (Annexure R-3-C), as and when indented, the statement showing the stamp boxes brought by the special police van with police escort (Annexure R-3-D), and the position showing the balance of stamps as on 22-4-1995 (Annexure R-3-E). 4. From the close scrutiny of the written a submissions filed on behalf of respondent Nos. 1 and 2 and the respondent No. 3 as well as the additional submission filed by the respondent No. 3, the grievance of the petitioners that there is non-availability of small denomination non-judicial stamps cannot be said to have been disputed, respondent Nos. 1 and 2 and 3 have sought to project their efforts in making available the Court-fee and judicial and non-judicial stamps of various denominations, but have failed to demonstrate that at all available times, the respondents have made available the judicial and non-judicial stamps of all denominations available. That being the factual position, the question remains that in the facts and circumstances of the case, what direction should be issued to the respondents to ensure easy availability of stamps of all nature and all denominations available. 5. Shri Chawda, the learned Assistant Govt. Pleader, submits that the stamps of lower denomination and particularly the denomination below Re. 1/- are not printed in large scale, because the printing of stamps of such denominations is costlier than the stamp itself. This argument of Shri Chawda cannot absolve the obligation of the respondents and particularly the State to make available the stamps of all denominations when there are legislative provisions showing the rates of the court-fee ad valorem under various heads.
This argument of Shri Chawda cannot absolve the obligation of the respondents and particularly the State to make available the stamps of all denominations when there are legislative provisions showing the rates of the court-fee ad valorem under various heads. A bare look of Schedule I of the Bombay Court Fees Act, 1959 would reveal that there are items for which ad valorem fees is payable at the rate of 50 paise in Schedule II of the said Act of 1959, there are number of items on which fixed court-fee is payable, at the rate of 20 paise, 35 paise, 65 paise, 50 paise, Re. 1/-, Rs. 1.25/- Rs. 2/-, Rs. 3/- Rs. 5/-, Rs. 10/-, Rs. 12.50 so on and so forth. Similarly, in Schedule I of the Bombay Stamp Act, 1958, for some instruments stamp duty is payable at the rate of 20 paise, for certain other instruments at the rate of 50 paise, still for other instruments at the rate of Re. 1/- and so on and so forth. By the legislative provision, thus, court-fee or stamp duty is payable at the rate of 20 paise, 25 paise, 50 paise, 65 paise, Re. 1/- and so on and so forth, looking to the subject matter involved. It is obligatory on the part of the State to make available the requisite stamps. The State cannot escape its liability in not making available the judicial and non-judicial stamps of small denomination by pleading its shortage or that printing of such stamps of small denomination is costlier. When a court-fee or stamp duty is leviable by the State, it is incumbent upon the State to provide the judicial and non-judicial stamps of all denomination irrespective of the cost for printing of stamps of small denomination, so long as the legislative provision continues and court-fee or stamp duty is leviable by the State, judicial and non-judicial stamps of all denominations have to be made available by the State, so that the litigant or the consumer is not burdened with heavy levy indirectly, because of non availability of stamps of lower denominations. The State owes its duty to the public at large in making available the judicial and non-judicial stamps of all denominations and to ensure that there is no short supply of the stamps of small denominations. 6.
The State owes its duty to the public at large in making available the judicial and non-judicial stamps of all denominations and to ensure that there is no short supply of the stamps of small denominations. 6. From the statements supplied by respondent No. 3, it is apparent that at no stage of time, the respondent No. 3 has even requisitioned the court-fee stamps of the denomination of 20 paise. The reason for not indenting the stamps of 20 paise is explained in para 6 of the additional submission of respondent No. 3 by stating that since 1989 there is no demand of stamps of 20 paise and accordingly the same are not made available. Demand of the court-fee stamp of a particular denomination cannot be anticipated and, therefore, at least some judicial and non-judicial stamps of all denominations should be kept ready and made available by the respondents, so that in the event of demand of stamps of small denomination, it can be met. 7. The learned Assistant Government Pleader does not dispute the obligation of the State to make available the stamps of all denominations. 8. For the reasons aforesaid, we are satisfied that suitable direction deserves to be issued to the respondents to ensure that the judicial and non-judicial stamps of all denominations required under the Bombay Court Fees Act, 1959 and the Bombay Stamp Act, 1958 and such other provisions, are made available. 9. Consequently, the writ petition is partly allowed and respondents are directed to ensure the availability of judicial and non-judicial stamps particularly of small denominations. Rule is made absolute in the aforesaid terms. No costs. Petition partly allowed. -----