UPPULA RAMESH Vs. ELAGANDULA HARINATH

JUDGEMENT

(1.) This revision petition is filed against order of the lower court by which objection of the third defendant under Section 35 of the Indian Stamp Act for marking a document was overruled by way of dismissal of the said petition.

(2.) The disputed document is styled as "Illu Vikraya Dasthaveju Pramana Patram" i.e. house sale deed affidavit. As observed by the lower court, it is true nomenclature of the document is not the criterion but contents of the said document are relevant in determining admissibility of the said document without payment of further stamp duty and penalty. The said disputed document is stated to be engrossed on stamp paper worth Rs.50/- and it was notarised by a notary public. The said document reads that executant of the said document earlier executed a simple sale deed () on 13.06.1994 for the property in question under which the plaintiff purchased the same for consideration of Rs.1,25,000/-. It further reads that the vendor confirms the said sale by way of the disputed document. Virtually the document is stated to be a record of past transaction between the plaintiff and his vendor for the suit property. The said document was sought to be marked during interlocutory proceedings for interim injunction.

(3.) In Burra Anita v. Elagari Mallavva 1 of this Court, the learned Judge held that objection as to insufficiency of stamp duty paid on the document can be raised not only during trial but also in interlocutory proceedings. The lower court took that document as a mere affidavit and not a conveyance and held that the said document does not require any stamp duty.