KOTTA NARAYANA MURTHY Vs. SUB-REGISTRAR JAGGAMPET

JUDGEMENT

(1.) The petitioner and his family members executed a partition deed, dated 07.02.2004, dividing certain items of properties among themselves. The document was presented before the first respondent for registration. Stamp duty of Rs.57,030/-, under Article 40 of Schedule I-A to the Indian Stamp Act, 1899 (for short 'the Act'), was paid on the document. The first respondent treated the document, as the one falling under Article 49-A(a) of the Schedule1-A to the Act, and admitted it for registration. The District Registrar of Assurances, Kakinada, East Godvari District, second respondent herein issued a show cause notice, dated 15.05.2004, to the petitioner, stating that the document presented by them has been impounded by the first respondent and according to him, the stamp duty payable on the document is Rs.6,95,100/-. The petitioner and other parties to the document were required to show cause, as to why the said amount shall be not collected from them.

(2.) On receipt of the show cause notice, the petitioner and other parties to the document filed a representation, denying their liability. Thereupon, the second respondent passed an order, dated 28.09.2004, holding that the petitioner and others are liable to pay a sum of Rs.6,38,070/-, in addition to Rs.57,030/- already paid on the document. The said order is challenged in this writ petition.

(3.) Learned counsel for the petitioner submits that once the document is registered, the question of impounding the same does not arise. He also contends that after the document was registered, it has not been presented before any authority mentioned under Section 33 of the Act and that the action initiated by the second respondent and the order passed by him are totally without jurisdiction.