A.M. SUNILKUMAR Vs. MANJUNATH

JUDGEMENT

(1.) The present writ petition is filed seeking setting aside the order dated 20.01.2014 passed in O.S. No. 72/2012 by the Civil Judge & JMFC, Koppal and also seeking setting aside the order dated 21.10.2013 passed by the said Court in impounding the document for sending the same to the concerned District Registrar.

(2.) I have heard arguments of the learned counsel for the petitioner and the learned counsel for the respondent. The two orders passed by the trial court sought to be quashed by this Court are extracted below.

(3.) The trial Court has come to the conclusion that the document was unregistered but stamped, written on Rs.50/- stamp paper. Therefore, it sent the same for evaluation of the market value in order to demand stamp duty and penalty on the same and on 20.01.2014 deficit stamp duty was calculated and penalty was imposed. Those two orders are called in question on the ground that if the document is an unregistered document and by virtue of the document if no possession is delivered, in such an eventuality, it neither requires any registration nor duty penalty can be imposed. In this context the learned counsel has relied upon the ruling of this court in W.P. No. 100567/2013 wherein this Court vide order dated 21.02.2013 has observed at paragraph No.5 in the following manner.