(1.) Co-operative Housing Society is the petitioner. It entered into an agreement dated 24-12-1980 with one T.P. Ratnaiah who is the original owner, to purchase an extent of 12,376 Sq. yards of land in Survey No. 28/3 of Trimulgherry village, Secunderabad Cantonment which is declared as the excess land under Urban Land (Ceiling and Regulation) Act, 1976. Both the petitioner and the vendor made an application under Section 20(l)(a) of the said Act, and the Government of India, Ministry of Defence which is the appropriate authority granted exemption by its proceedings No. ULC/DLC/SBD/ Sy.No.28/3/84/601/ 3625/D (lands)/91 dated 30-12-1995, subject to the following conditions:
(2.) In pursuance of the said exemption, the Defence Estate Officer and the Competent Authority, Secunderabad Cantonment issued letter bearing No. ULC/SBD/GLRS No.1/244/76/77 dated 15-11-1996 stating as follows:
(3.) In accordance with the said letter, petitioner-Society purchased the property under sale deed dated 13-12-1996 bearing No.105/97 of an extent of 11,300 Sq. yards for a consideration of Rs. 1,88,960/-, and another sale deed of the even date bearing No. 106/97 of an extent of 1,076 Sq. yards for a consideration of Rs. 18,000/-. However, when the documents were presented for registration showing the market value of the site at Rs. 20/- per Sq. mtr, the Sub-Registrar, Bowenpalli refused to register the documents unless stamp duty is paid in accordance with the Basic Value Register and insisted on payment of stamp duty of Rs. 16,24,760/- and Rs. 5,57,201/- under two sale deeds respectively. The petitioner having no other alternative approached this Court by way of this writ petition.