(1.) The docket order of the XI Junior Civil Judge, City Civil Court, Secunderabad in O.S.No.1197 of 2004 dated 09-08-2007 led the plaintiff to file this Civil Revision Petition.
(2.) Bereft of the various details of the subject matter of the suit, the controversy herein is about a Memorandum of Understanding between the parties dated 10-06-2004, which is the original of Ex.B.6 and the stamp duty payable on the same. It was the contention of the plaintiff that it was a development agreement liable for stamp duty as per Article 6 (B) of Schedule 1-A of the Indian Stamp Act 1899, while the defendants contended that this document was only a sequel to an earlier development agreement to resolve some differences that arose later and stamp duty can be levied only under Article 6 (A).
(3.) The trial Court noted that the earlier development agreement dated 05-05- 2001 could not be given effect to within a reasonable time, due to which the present Memorandum of Understanding with certain other terms and conditions was entered into between the parties. The terms and conditions were also noted to be with regard to the payment of amount, share of built up area and construction of the building and mulgies. The trial Court opined that the document being only for resolution of the disputes between the parties cannot be treated like the original document dated 05-05-2001 and is liable for stamp duty under Article 6 (A), more so, when the original development agreement was not cancelled. Therefore, it ordered admission of Ex.B.6 into evidence without the necessity of collecting any stamp duty.