L.R. VENKATESWARAN Vs. GOVERNMENT OF ANDHRA PRADESH REPRESENTED BY ITS SECRETARY, REVENUE (UU) DEPARTMENT AND OTHERS

JUDGEMENT

(1.) The petitioner was allotted a residential house L.I.G. 176/C in Sanjeevareddynagar Hyderabad, by the Andhra Pradesh Housing Board and the lease-cum-agreement was executed on 10-5-79. All the instalments fixed by the Board had been paid by the petitioner by 1986 and he, therefore, represented to the Housing Board, the fourth respondent, to determine the final value of the house and receive the balance amounts if any due. The fourth respondent calculated the final cost (Sale Price) at Rs. 31,155.00 and the petitioner on that valuation sought registration of the house in his name;the stamp duty worked out to Rs. 1,898-75 which he paid on 27-10 86 before the Joint Sub Registrar, the second respondent. The second respondent called upon the petitioner to deposit the deficit stamp duty of Rs. 8741.50 on the ground that the valuation of the house was fixed at Rs. 95,378.02. The petitioner paid that amount on 3-12-87 and the house was registered and the registered instrument was released in favour of the petitioner. Thereafter the second respondent referred the matter to the Collector under Sec. 47-A of the Stamp Act for determination of the market value and on the instruction of the Collector, the District Revenue Officer the third respondent, issued a notice to the petitioner on 12-1-88 calling upon him to make a representation as to the true market value of the house by producing all the necessary evidence. The petitioner sent a reply on 16-1-88 informing that he paid the stamp duty on the correct value of the property as fixed by the Joint Sub Registrar for which he obtained a receipt No. 493201 on 3-12-87. By a Memo dated 21-7-87 the Collector’s office called upon the petitioner to produce the original receipt for verification and finalisation of the case. While so the Government issued a notification in G.O. Ms. No. 522 Revenue dated 20th July 1988 under clause (a) of sub-sec. (1) of Sec. 9 of the Indian Stamp Act reducing stamp duty payable by the allottees of the A.P. Housing Board :

(2.) Shri Surya Prakash Rao, learned counsel for the petitioner contends that the G.O., is clear and specific. The stamp duty has to be collected only on the computation of the value of the house as determined by the Housing Board. The learned Government Pleader on the other hand maintains that the registrations which were already effected are not saved by the notification.

(3.) The notification issued in G.O. Ms. No. 522 Revenue is the result of the decision taken by the Government on the representation of the Housing Board after consulting the Inspector-General of Stamps and Registration. Paragraph 4 of the G.O. says that the Government had decided to :