(1.) This Revision is preferred by the two plaintiffs in O.S.No.409 of 1998 on the file of the Principal Junior Civil Judge's Court at Tanuku, challenging the order dated 24-04-2013 setting out that the document Ex.B-1 requires no stamp duty.
(2.) Two civil suits bearing O.S.No.409 of 1998 and O.S.No.245 of 1997 were instituted and earlier, a finial decision was also rendered therein. The unsuccessful parties carried the matter in Appeal. The Appellate Court remanded the matter back. A common judgment was rendered in A.S. Nos. 20 and 24 of 2006 directing the Trial Court to note the objections raised by the parties and provide an opportunity to both the parties to lead evidence in respect of Ex.B-1, dated 15-09-1986 and then, decide as to whether the said document requires stamp duty and penalty or not. Consequently, the Trial Court has taken up the issue relating to Ex.B-1. The principal question that was engaging the attention was whether Ex.B-1 requires stamp duty and also registration or not.
(3.) Heard Sri J. Sreenivasa Rao, learned counsel for the petitioners and Sri Sai Gangadhar Chamarty, learned counsel for the contesting respondents.