(1.) The important question that arises for consideration in the civil revision petition is with regard to the interpretation of Article 6(B) of Schedule-I-A of the Indian Stamp Act, 1899 as amended by A.P. Act 21 of 1995.
(2.) Before we delve into the legal aspects of the case we shall refer to the facts of the case on hand,
(3.) The revision petitioner is the defendant in the suit. Plaintiff-respondent filed a suit in O.S. No.19 of 2000 before the learned Senior Civil Judge, Nandigama for specific performance of Agreement of Sale dated 18.2.1997. The said agreement was drafted on a stamp paper of the value of Rs.100.00. Under the said agreement, an extent of Ac.6-95 cents of agricultural land was sought to be sold to the plaintiff for a total sum of Rs.2,43,250.00. Out of the said amount, the defendants have received a sum of Rs.1,25,000.00 towards the advance and balance was agreed to be paid on or before 20.3.1997. Since the transaction did not come through the plaintiff filed a suit for specific performance of the aforesaid Agreement of Sale. The matter was being contested by the defendant. The lower Court also framed the issue basing on the respective pleadings. While so, the defendant filed LA. No.545 of 2002 under Section 151 C.P.C. to decide the second issue in the suit as a preliminary issue and accordingly the lower Court heard the matter. The Court took up the following issue as preliminary issue for consideration: