RAMADOSS Vs. ANJALI

JUDGEMENT

(1.) THIS Civil Revision Petition is directed against the order dated 02.09.2008 in a memo filed in O.S.No,345 of 2004 on the file of the learned District Munsif, Madurantakam, whereby and where under the documents produced by the revision petitioner were ordered to be send to the District Collector for collection of stamp duty and penalty.

(2.) THE suit in O.S.No,345 of 2004 was preferred by the first respondent against the revision petitioner and the second respondent praying for a judgment and decree of permanent injunction with respect to the suit property. THE suit was contested by the revision petitioner by filing written statement.

(3.) THE Indian Stamp Act 1899 (hereinafter referred to as the "Act") is a self contained Code, which deals with payment of stamp duty as well as the methods to be adopted in case proper stamp duty was not paid. Section 33 of the Act provides that in case the document was produced before any person having by law or authority to receive evidence and it was found that the instrument was not duly stamped, the document has to be impounded.