(1.) An instrument under the Indian Stamp Act, 1899 has been defined under sub Section (14) of Section 2 of the said Act, which is quoted hereunder:-
(2.) The instrument and the manner in which it has been described, it includes any documents or record, which are created and maintained, whereby, by virtue of the said document a right or liability is created. In the case at hand, which is a subject matter of consideration before this Court, the issue, which has been raised by the learned counsel for the petitioner is that for the purposes of recovering the car parking and Tehbazari for the year 2002-2003, an agreement was executed between the Nagar Panchayat, Kaladhungi, with the petitioner and the total amount, as determined in the said agreement was Rs. 2,04,000/- meaning that it was face value of the Tehbazari rights given to the petitioner.
(3.) This was an annual contract, terminable with its tenure, by virtue of which a right to recovery the parking fee and tehbazari was handed over to the petitioner and under the said contract, the petitioner was supposed to recover it as an agent on behalf of the Nagar Panchayat. Based on the said agreement, thus entered into, a Deed was executed between the petitioner and Nagar Panchayat. By the action impugned in the writ petition, what had happened that initially was, that a proceeding was drawn as against the present petitioner and the same was decided by an order dated 31st October 2003, whereby the deficiency on the agreement executed in favour of the petitioner was determined as to be deficient by Rs. 20,250/-and on addition of penalty of Rs. 1000/-, it was determined to be Rs. 21,250/-.