TMI Blog1995 (12) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is a Will dated 24th July, 1987 executed in his favour, as also in favour of his wife, Smt Shanti Rani Goel, by one Shri P.N. Mishra which was presented for registration on 24th August, 1987 before the Sub-Registrar-III, New Delhi who, instead of registering the document, impounded it as he was of the opinion that it was not a Will but a Deed of Conveyance which was not duly stamped. He, therefore, sent the document in original to the collector of Stamps for action under Section 40 of the Stamps Act with the suggestion that the instrument was chargeable with 3% of the amount of consideration as Stamp Duty and 5% as Transfer Duty. The Collector of Stamps, New Delhi issued several notices to the appellant and ultimately in response to one such notice, the appellant appeared before the Collector and was apprised of the fact that the document presented by him for registration was not a Will but a conveyance deed and, therefore, he was required to furnish the Valuation Report, Receipts, General Power of Attorney etc. so that the document may be required to be properly stamped and registered. 4. While the matter was pending before the Collector, the appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration paid or promised, or partly paid and partly promised, or under any system of deferred payment, when such services are availed of with the approval of the first mentioned person; [Explanation For the purpose of Sub-clause (i), commercial purpose does not include use by a consumer of goods bought and used by him exclusively for the purpose of earning his livelihood, by means of self-employment;] 8. Service has been defined in Section 2(1)(o) as under: 2(1)(o). service means services of any description which is made available to potential users and includes the provision of facilities in connection with banking, financing, insurance, transport, processing, supply of electrical or other energy, board or lodging or both [housing construction] entertainment, amusement or the purveying of news or other information, but does not include the rendering of any service free of charge or under a contract of personal service; 9. Deficiency has been defined in Section 2(1)(g) as under: 2(1)(g). deficiency means any fault, imperfection, shortcoming or inadequacy in the quality, nature and manner of performance which is required to be maintained by or under any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery wide and extends to any or all actual or potential users. But the legislature did not stop there. It expanded the meaning of the word further in modern sense by extending it to even such facilities as are available to a consumer in connection with banking, financing etc. Each of these are wide ranging activities in day to day life. They are discharged both by statutory and private bodies. In absence of any indication, express or implied there is no reason to hold that authorities created by the statute are beyond purview of the Act. 12. Consumer has also been explained by this Court in Morgan Stanley Mutual Fund v. Kartick Das (1994)4SCC225 , as under: The consumer as the term implies is one who consumes. As per the definition, consumer is the one who purchases goods for private use of consumption. The meaning of the word 'consumer' is broadly stated in the above definition so as to include anyone who consumes goods or services at the end of the chain of production. The comprehensive definition aims at covering every man who pays money as the price or cost of goods and services. The consumer deserves to get what he pays for in real quantity and true quality. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyance- Conveyance includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by Schedule I 20. This definition has to be read along with Section 3 which provides as under: 3 . Instruments chargeable with duty - Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefore, respectively, that is to say- (a) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in India on or after the first day of July, 1899; (b) every bill of exchange payable otherwise than on demand, or promissory note drawn or made out of India on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in India; and (c) every instrument (other than a bill of exchange or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed out of India on or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment impounded under Section 33 and send to him under Section 38(2) is indicated in Section 40 which provides as under: 40. Collector's power to stamp instruments impounded - (1) When the Collector impounds any instrument under Section 33, or receives any instrument sent to him under Section 38; Subsection (2), not being an instrument chargeable [with a duty not exceeding ten naya paise only or a bill of exchange or promissory note, he shall adopt the following procedure: (a) if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be: (b) If he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of the five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees; Provided that, when such instrument has been impounded only because it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nless properly stamped, instruments will not be admitted in evidence nor shall they be acted upon. The courts, like the Chief Controlling Revenue Authority, have also the power to refer a case to the High Court under Section 60 for its decision as to the sufficiency of the stamp duty payable on the instrument filed or produced before it during the course of trial of a civil suit or criminal or revenue case. If the Court itself decides that the instrument was duly stamped and was, therefore, admissible in evidence or admits the instrument in evidence on payment of duty and penalty, its decisions would be revisable under Section 61 by the Court to which an appeal would lie from the decree or order passed by that court. 29. Thus, in the matter of determination of stamp duty, the courts, including the High Court, apart from Collector and the Chief Controlling Revenue Authority, are involved either at the stage of registration and determination of Stamp Duty or admissibility of the instrument (document) in evidence in a pending case. 30. The hierarchy under the Registration Act has already been indicated above but it will be useful to point out here that every Sub-Registrar perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Protection Act. They only perform their statutory duties (some of which, as earlier indicated, are judicial or, at least, quasi-judicial in nature) to raise and collect the State revenue which is a part of the sovereign power of the State. 36. Learned Counsel for the appellant again invited our attention to the decision of this Court in Lucknow Development Authority's case (supra) and contended that in view of the following observations: Today the issue thus is not only of award of compensation but who should bear the brunt. The concept of authority and power exercised by public functionaries has many dimensions. It has undergone tremendous change with passage of time and change in socio-economic outlook. The authority empowered to function under a Statute while exercising power discharges public duty. It has to act to subserve general welfare and common good. In discharging this duty honestly and bonafide loss may accrue to any person. And he may claim compensation which may in circumstances be payable. But where the duty is performed capriciously or the exercise of power results in harassment and agony then the responsibility to pay the loss determined should be whose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Peace, Collector, or other person acting judicially shall be liable to be sued in any Civil Court for any act done or ordered to be done by him in the discharge of his judicial duty, whether or not within the limits of his jurisdiction: Provided that he at the time, in good faith, believed himself to have jurisdiction to do or order the act complained of. .... 41. This Section contains the common law rule of immunity of Judges which is based on the principle that a person holding a judicial office should be in a position to discharge his functions with complete independence and, what is more important, without there being, in his mind, fear of consequences. The scope and purpose of this Act has already been explained by this Court in Anwar Hussain v. Ajay Kumar Mukherjee and Ors. 1965CriL J686 , in which the old decision in Teyen v. Ram Lal was approved. The position of Judges, Judicial Officers and Magistrates has since been made more secure by the enactment of Judges (Protection) Act, 1985. 42. In the instant case, Collector alone has been arrayed as respondent and the claim under the Consumer Protection Act was filed only against him. Collector has been defined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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