K.P. BALAJI Vs. M. SESHADRI

JUDGEMENT

(1.) THIS Civil Revision Petition has been filed against the order of dismissal dated 10.11.2003 passed in I.A.No.487 of 2003 in O.S. No.426 of 1996 on the file of the Sub -Judge, Hosur.

(2.) THE plaintiffs are the revision petitioners and the present revision petitions are filed challenging the order of the Sub -Court, Hosur, dated 10.11.2003 made in I.A.No.487 of 2003 in O.S.No.426 of 1996. An interim application was filed by the petitioners pending the suit for the purpose of considering the objections raised by them with regard to the admissibility of the alleged sale receipt dated 30.5.1990 produced by the defendant during the trial.

(3.) THE suit was instituted by the plaintiffs for passing a decree for the cancellation of the suit sale deeds dated 11.12.1995 and to declare them as sham and nominal by the first defendant in favour of the second defendant and also for declaration of the titles of the plaintiffs with reference to the suit items and for a specific performance of delivering the suit items to them respectively. The respondents herein filed written statement wherein a plea was raised by them with reference to the sale receipt coupled with the General Power of Attorney. A rejoinder was filed by the plaintiffs refuting the sale receipt stating that the said documents have been created fraudulently and they are not stamped in terms of Section 48 (c) of the Indian Stamp Act. Then, they raised the admissibility of the said documents before the trial Court by filing the interim application in I.A. No.487 of 2003 and contended that under Section 17(b) of the Registration Act, the registration of the sale receipt is compulsory and since the said document creates transfer of rights and titles and interest as a deed of conveyance, stamp duty should be paid on the said document as otherwise, it is not admissible in evidence. The respondents filed a counter statement stating that it does not attract any stamp duty and it is only a pointer towards general power of attorney executed by the parties.