NUKALA SAILAJA DEVI Vs. DISTRICT REGISTRAR NALGONDA DISTRICT

JUDGEMENT

(1.) THE third respondent filed o. S. No. 13 of 2006 in the Court of I additional District Judge, Nalgonda, against the petitioners, for the relief of specific performance of an agreement of sale, dated 21. 10. 2005. At the instance of the trial court, the agreement of sale was sent to the Revenue Divisional Officer, Nalgonda, second respondent herein, for impounding. An order, dated 31. 8. 2006, was passed by the second respondent, levying 1% stamp duty and penalty of ten times.

(2.) THE petitioners filed W. P. No. 21518 of 2006 before this Court, against the order passed by the second respondent. According to him, the second respondent did not have the jurisdiction to discharge the functions under the Indian Stamp Act, 1899 (for short 'the Act' ), particularly in the context of impounding the insufficiently stamped documents. Following the judgment, dated 13. 9. 2006, rendered by this Court in g. Ramesh v. The Revenue Divisional officer, Nalgonda in W. P. Nos. 17945 and 17951 of 2006, this Court allowed W. P. No. 21518 of 2006, through its order, dated 23. 10. 2006 and directed the trial Court to send the document to the District Registrar, nalgonda, first respondent herein, for necessary steps, under the Act. The trial court forwarded the document to the first respondent, who, in turn, passed an order, dated 26. 3. 2007, levying the stamp duty of rs. 27,500/- and ten times penalty, being rs. 2,75,000/ -. The same is challenged in this writ petition.

(3.) SRI Kiran Palakurthi, the learned counsel for the petitioners submits that under Article 47-A of Schedule 1-A to the act, wherever possession is delivered through an agreement of sale, the stamp duty is leveablc as though it is a sale deed and that the order passed by the first respondent does not accord with the same. He places reliance upon the judgment of this Court in Sri Tirumala Housing (P)Ltd. v. GPR Housing (P) Ltd. , 2006 (5)ALD 359 = 2006 (5) ALT 532.