(1.) Leave granted.
(2.) These appeals are directed against the order dated 13th April, 2017 passed by the Division Bench of the High Court of Calcutta directing the suit Court to impound the document (dt. 15th January, 1990) and take appropriate steps in accordance with law for the assessment of the stamp duty, penalty and the like thereon.
(3.) The brief facts of the case are that one Dhirendra Nath Bhowmick (since deceased), as the sole proprietor and perpetual lessee had agreed to sell a tea estate namely, M/s. Dharanipur Tea Estate comprising of a tea garden measuring about 1140.59 acres in favour of the appellant-plaintiff along with all the liabilities on a consideration of Rs. 10,11,000/- and he executed an agreement to sell to that effect on 15th January, 1990 after accepting a part consideration amount of Rs. 2,11,000/-. Dhirendra Nath Bhowmick failed and/or neglected and/or refused to fulfil his obligations under the said agreement to sell dated 15th January, 1990, by not executing and registering the Deed of conveyance within the time specified, despite the appellant-plaintiff being fully ready and willing to discharge its part of obligations including the payment of balance consideration amount on or before 15th March,1990.