P VENKATA RAO Vs. GOVERNMENT OF ANDHRA PRADESH REP BY ITS EXECUTIVE ENGINEER DIVISION TENALI GUNTUR DISTRICT

JUDGEMENT

(1.) This writ petition has been filed challenging the order No. CCRAI/4304/06, dated 19.2.2008 passed by the Chief Controlling Revenue Authority and Commissioner & Inspector General-3rd respondent confirming the order No. G1/2447/2004, dated 28.2.2006 passed by the Collector & District Registrar-4th respondent, whereby, the petitioner has been asked to pay the stamp duty on the aggregate amount of the agreement dated 31-3-2004. Facts, in brief, are: -

(2.) Rule nisi came to be issued on 21-07-2008. Respondents 1 and 3 filed separate counter affidavits.

(3.) It is stated in the counter affidavit of the 1st respondent that the petitioner is liable to pay stamp duty under Article 31(B) of Schedule I-A of the Indian Stamp Act as the entire amount has been taken in advance. The 3rd respondent stated in the counter affidavit that this Court in W.P. No. 4136 of 1995 held that all instruments by which tolls of any description are let are Leases within the meaning of the Stamp Act. It is also stated in the counter affidavit that the petitioner is liable to pay the stamp duty on the agreement under Article 31(vi)(b) of Schedule I-A of the Act.