IRUKULLA NARENDER Vs. IRUKULLA SHAKUNTALAMMA

JUDGEMENT

(1.) A short, but interesting point that falls for consideration in this revision is as to whether the stamp duty to be paid at the time of engrossing the final decree is whether the date to be reckoned with is the date of the final decree passed in the suit or the date on which the instrument was made and presented.

(2.) A few relevant facts of the case are that the plaintiff instituted O.S.No.7 of 1971 for partition as early as in the year 1971. A preliminary decree was passed, and subsequently, a final decree was also passed on 31 -3-2005. In thefinal decree,. the plaintiff was directed to pay necessary stamp duty for the purpose of drafting the final decree, and accordingly, the plaintiff paid the stamp duty on 30-9-2005. As G.O.Ms.No.1129, dated 13-6-2005 had come into existence reducing the stamp duty from 3% to 1% in respect of partition deeds, release deeds and settlement deeds in favour of the family members under Articles 40, 46-A and 49-A (a) of Indian Stamp Act, 1899, the plaintiff paid stamps worth of 1 % only for the purpose of preparation of final decree. However, the office took an objection and returned the same with the following endorsement.

(3.) Heard the learned counsel for the petitioner and perused the material placed on record.