NARASIMHA T S Vs. L RAMASEETHAMMA

JUDGEMENT

(1.) This revision is filed against the order passed on a check slip No. 19/93 in O.S.No. 34/92.

(2.) The plaintiff had filed the suit for specific performance of the agreement of sale in respect of land bearing S.No. 756 to an extent of Acs. 3-24 guntas situated within thelimitsof Pen tlavelli village of KollapurMandal. The plaintiff had also filed the original of agreement of sale dated 20-4-1991 along with the plaint. After filing the suit the plaintiff filed a petition to send the document to Revenue Divisional officer, Gadwal for imposition of duty and penalty. The Revenue Divisional officer, Gadwal treated the document as an agreementand collected thestamp duty and penalty. Thecourt-fee examiner during inspection after going through the document found some deficiency in collection of stamp duty and penalty. He pointed out in the check slip that the agreement of sale is followed by delivery of possession. Therefore, as per the amended Act 17/1986 the agreement of sale requires stamp duty payable under the said Act. The learned counsel for the plaintiff submitted that once the document is impounded by the Revenue Divisional officer, the civil Court cannot entertain the objection raised by the Court Fee examiner of the High Court. The decision of the Revenue Divisional Officer is final under the provisions of Stamp Act.

(3.) This was considered by the lower court and ultimately over-ruled the argument of the learned counsel for the plaintiff. He held that the said document is liable for stamp duty and penalty and consequently upheld the check slip issued by the court -fee examiner of the High Court.