R SRIKANT Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) The constitutional validity of proviso to sub-section (2) of Section 47-A of the Indian Stamp act, as amended by A.P. Act 8 of 1998 (for short 'the Act') is challenged in this writ petition.

(2.) The facts, as stated by the petitioner, are that he purchased immovable property situated within the territorial limits of Sub- Registrar, Chikkadpally and presented the sale deed duly executed by the vendor, for registration before the 3rd respondent on 12-12-1997. The 3rd resondent refused to register the document on the ground that the stamp duty on the document should have been paid, calculated on the basis of the market value of the property at the rate of Rs. 9,000/- per square yard and the stamp duty of Rs. 77,600/- paid by the petitioner is not adequate. Feeling aggrieved by the said demand, the petitioner preferred an appeal before the 2nd respondent, who in turn, fixed the stamp duty payable by the petitioner at Rs. 1,74,670/- taking the market calue of the property at the rate of Rs.8,500/- per square yard.

(3.) According to the petitioner, the property purchased by him is only residential in nature, whereas the valuation adopted by respondents 2 and 3 is the one for commercial areas. Challenging the order passed by the 2nd respondent, the petitioner presented an appeal before the Court of the Chief Judge, City Civil Courts, Hyderabad, which is AS(SR), 12045/99 on 25-8-1999. This appeal was returned by the Court for compliance with the proviso to sub-section (2) which requires deposit of the difference of amount of stamp duty as a condition precedent for entertaining the appeal. The petitioner contends that proviso to sub-section (2) in so far as it requires the deposit of the difference of amount of stamp duty, is unconstitutional and is liable to be set aside.