G DAYAKAR Vs. DISTRICT REGISTRAR REGISTRATION OFFICE HYD

JUDGEMENT

(1.) The case of the petitioner is that he purchased a semi-finished flat bearing No. 102, Dwaraka Maayi Apartments, on Plot No. 16, 23/A, in Sy. No.8, Ferozguda, Hyderabad under a registered sale deed No.299/01 dated 22.1.2001 from the owner and the developer and since there was a typographical error while mentioning the number of the flat, in the registered sale deed, Flat No.202 was typed instead of Flat No.102, the owner and developer executed a Rectification Deed and got it registered on 8-6-2001, and that he was surprised to receive Notice No.5418/1 A/2004 dated 22-12-2004 from the first respondent calling upon him to pay deficit stamp duty of Rs.30,420/- on or before 5-1-2005, as per the provisions of the Indian Stamp Act, 1899 (for short 'the Act').

(2.) The contention of the learned Counsel for the petitioner is that since the deed is only a Rectification Deed, it is not required to be stamped as a sale deed and contends that in any event, since the notice dated 22-12-2004, issued by the first respondent, impugned in this petition, is issued under Section 41-A of the Act, petitioner is entitled to a show-cause notice before any order is passed against him and since no such show-cause notice is given, the impugned order is liable to be set aside. Section 41-A of the Act reads as under:

(3.) As per the notification dated 2.7.1987, issued by Commissioner of Survey, Settlements and Land Records, A.P., District Registrar, Audit District Registrars and Assistant District Registrars have been appointed as Collectors to exercise powers under Section 41-A of the Indian Stamp (Andhra Pradesh) Amendment Act, 1986. Hence, the jurisdiction of the first respondent to issue the impugned notice cannot be doubted. But, since the said section mandates a show-cause notice being issued prior to the passing of any order, first respondent was in error in not issuing a show-cause notice to the petitioner before passing the impugned order. For that reason alone, the impugned notice is liable to be set aside. In fact, in Kotha Kota Ramprasad and others v. The District Registrar, Srikakulam, 1996 (4) ALD 301 = 1998 (2) An.WR 331, a similar notice was set aside and a direction was given to dispose of the case according to the procedure prescribed under Section 41 of the Act.