NUWURU VENKATA SUBBA REDDY Vs. SK MOHAMMED HUSSAIN

JUDGEMENT

(1.) Heard Mr. N. Ravi Prasad, the learned Counsel appearing for the revision petitioner and also Mr. J.P. Srikanth, the learned amicus curiae appointed by the Court to assist the Court.

(2.) The revision is filed by the petitioner-third party claimant in EA No.286/ 2000 in EA No.212/2000 in EP No.143/97 in SC No.83/91 on the file of the Principal Senior Civil Judge, Gudur. The application was filed requesting the Court to send a document, an agreement of sale, dated 21.10.1986 for impounding the stamp duty and penalty to the Revenue Divisional Officer, Gudur. The decree-holder had filed a detailed counter and had resisted the matter. The Court below by an order dated 24.11.2000 had directed the petitioner to pay the stamp duty and penalty on or before 5.12.2000 and at that stage an application was filed requesting the Court to send document for the purpose of impounding and the Court below had dismissed the said application and aggrieved by the said order, dated 15.12.2000, made in EA No.286/2000 in EA No.212/2000 in EP No.143/97 in SC No.83/91 on the file of the Principal Senior Civil Judge, Gudur, this revision is filed.

(3.) It is not in dispute that in an application filed by the revision petitioner, a request was made to send the document to the Revenue Divisional officer for the purpose of impounding. Section 33 of the Indian Stamp Act, 1899 deals with examination and impounding of instruments and Section 35 of the said Act deals with the aspect of instruments not duly stamped as inadmissible in evidence, etc. Section 38 of the said Act deals with instruments impounded how dealt with which reads as follows: 38. Instruments impounded how dealt with : (1) When the person impounding an instrument under Section 33 has, by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by Section 35 or of duty as provided by Section 37, he shall send to the Collector, an authenticated copy of such instruments, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf. (2) In every other case, the person so impounding an instrument shall send it in original to the Collector.