P LAXMI DEVI Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) In this writ petition, the constitutional validity of Section 47-A of Indian Stamp Act, 1899 as amended by A.P. Act No.8 of 1998 is challenged. By the said provision, the party whose document is presented for registration is required to deposit 50% of differential duty as estimated by the registering authority.

(2.) The petitioner had purchased land bearing S. No.594/B situated at village Kapra of Keesara Mandal of Ranga Reddy District. Firstly, agreement of sale was entered on 25-1-1989 and as there was breach of contract in performance on the part of Vendor, a suit in O.S. No.1416/97 was filed before II Additional Senior Civil Judge, Hyderabad and the same was decreed. When the sale-deed was not executed pursuant to the decree. Execution Petition No.5/2000 was filed. An Officer of the Court was deputed to present the sale-deed which was stamped according to the directions of the Court. But, the registering authority raised objection with regard to quantum of non-judicial stamps, on which the sale-deed was engrossed. By letter No.288/2000, dated 19-2-2000, the registering authority, the Sub-Registrar Malkajigiri, Ranga Reddy District, has addressed to the Second Senior Civil Judge, City Civil Court, Hyderabad that the document has to be referred under S.47-A and as a condition precedent for such reference, has called upon the party i.e. the petitioner to pay 50% of the differential amount according to the estimate made by him. Insofar as the action of the registering authority is concerned, he cannot be found fault with as the above requisition in Letter dated 19-2-2000 is in accordance with the provision contained in S.47-A of the Stamps Act, that is how, the validity of the above provision is assailed in this writ petition.

(3.) Mr. R. Narasimha Reddy, the learned counsel appearing for the petitioner submits that the estimate made by the registering authority is only provisional and that will attain finality only after the authority on reference under Section 47-A adjudicates the same and for the reference for such adjudication, no obligation can be imposed to deposit 50% of the provisional valuation and that the said provision contained under S.47-A is arbitrary and unreasonable violating the fundamental rights guaranteed in Arts.14 and 19(1)(g) of the Indian Constitution.