INSPECTOR GENERAL OF REGISTRATION AND STAMPS ANDHRA PRADESH Vs. ADDITIONAL CHIEF JUDGE CITY CIVIL COURT HYDERABAD

JUDGEMENT

(1.) We have before us the matter of clarification sought by the office as to before whom the revision filed under Section 61 (1) of the Stamp Act should be placed for hearing.

(2.) The facts in brief are that Sri Bhagat Ram undertook to construct a house at Himyatnagar on behalf of Sri P.V. Narayana for an estimated construction value of Rs. 17,500.00 . The contractor received Rs. 12,000.00 and agreed to receive the balance of Rs. 5,500.00 after completion of the construction. He drew up a receipt for Rupees 12,000/- in favour of the owner Sri P.V. Narayana on 21-2-1963 with the agreement referred to above. He also stated that he delivered the title deeds of his house situate at Beer Bhan Hyderabad as security for the advance.

(3.) The said document is entitled "a receipt". It was filed before the I. Addl. Chief Judge , City Civil Court in O.P. 47/67. The Court acting under Section 35 of the Indian Stamp Act , found that the document was unstamped. He found that under Article 53 of Schedule I to the Indian Stamp Act, it requires a stamp of Rs. 0-10 ps. The Court therefore, levied a penalty of Re. 1/- under provisio (b) of Section 35 of the Indian Stamp Act. The said amount thus collected was remitted to the Government by challan dated 7-8-1971 and bank receipt of the same date. The Court also sent a copy of the document to the applicant under Section 30 (1) of the Indian Stamp Act.