V L NARASIMHA RAO Vs. K T PENTAIAH

JUDGEMENT

(1.) The defendant in O.S. No.11 of 1997 on the file of the Subordinate Judge, Asifabad filed this revision petition. The plaintiff filed the suit for specific performance of an agreement of sale, dated 2-7-1994 executed by the defendant in the suit. During the pendency of the suit, the plaintiff wanted to exhibit the said document dated 2-7-1994 as piece of evidence. The defendant objected for the marking of the document taking the contention that the said document is a sale deed and it requires to be stamped as a sale deed and the document is insufficiently stamped, and therefore, inadmissible in evidence. The learned Senior Civil Judge, by his order dated 29-9-1997, held that the document is only an agreement of sale and not sale deed, and therefore, it is not liable for further stamp duty. The document was executed on non-judicial stamp papers worth Rs.100/-. Questioning the order of the Senior Civil Judge, this revision petition is filed by the defendant.

(2.) During the pendency of this revision petition, the respondent-plaintiff died and his L.Rs. were brought on record.

(3.) The question to be decided in the present revision petition is whether transaction covered by the document dated 2-7-1994 is to be treated as a 'sale' for the purpose of levy and collection of stamp duty?