M SRINIVASA CHARYULU Vs. DISTRICT REGISTRAR

JUDGEMENT

(1.) The petitioners herein have purchased the land admeasuring Acs. 14-00 in Survey No. 197 of Huzurnagar village and Mandal, Nalgonda District, from one Mr. Venkata Rangacharyulu and others for a consideration of Rs.3,332.00. They paid the stamp duty of Rs.380.00 and the sale was registered under Document No.704/90, dated 19-6-1990 in Book No.1 at the office of the second respondent. By order in proceedings No. 100/704/1990 dated 30-6-2003 the first respondent directed that the petitioners shall pay an amount of Rs.19.320/- towards the deficit stamp duty in respect of the said document on the ground that the market value shown in the document works out to Rs.1,69,400.00 and that the stamp duty chargeable is Rs.18,640.00 and the registration fee payable is Rs.1,100.00. This order assailed in the present writ petition. This Court admitted the writ petition and passed orders of stay prohibiting further steps in the matter. The matter was finally heard on 30-7-2004 with the consent of the parties at interlocutory stage when W.V.M.P.N0.3686 of 2003 filed by the respondent was listed before this Court and the learned Assistant Government Pleader for Revenue (General) was directed to produce the records.

(2.) The learned Assistant Government Pleader has produced the records connected with the proceedings impugned in the writ petition. A perusal of the same would support the averments in the counter affidavit that the action was initiated under Section 41-A of the Indian Stamp Act, 1899 (for brevity 'the Act') by issuing a notice to the petitioners on 25-11-1994, and therefore the action initiated is valid.

(3.) The only submission made by the learned counsel for the petitioners is that under Section 41 -A of the Act, any order for recovery of deficit stamp duty has to be initiated within a period of five years and as the impugned order is issued long thereafter on 30-6-2003, the action must be held to be illegal and unauthorized.