SIDDULA MADHUKAR Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) This reference has been made by a earned Single Judge of this Court having egard to the difference of opinion in two iecisions of this Court in Sub-Registrar, Kodad Town and Mandal v. Amaranaini China Venkat Rao and Writ Petition No. 34859 of 1998, dated 16-12-1998 as also Paramount Co-operative Housing Society Ltd. v. Sirajunnisa Begum.

(2.) The question which arises for consideration in this petition is as to whether n respect of payment of stamp duty under he Indian Stamp Act the date on which an agreement of sale was executed or the date of execution of sale deed which was the subject matter of a suit for specific performance of contract wherein a decree and judgment has been passed, would be the relevant date.

(3.) The petitioners herein had prayed for issuance of a writ of certiorari directing the respondents to register the deed of sale presented by the petitioners pursuant to the judgment and decree for specific performance of contract dated 15-12-1993. The duty which was sought to be levied therefor was as was prevailing on the date of execution thereof and not the rate which was prevailing on the date of execution of the agreement of sale.