(1.) Heard both sides.
(2.) This petition under Article 226 of the Constitution of India seeks to challenge the memo served on the petitioner by the Joint Sub-Registrar in the office of the District Registrar, Eluru dated 24-3-1999 and seeks a direction that the document in question may be registered treating it as a partition deed.
(3.) The relevant facts are that the petitioner along with other executants executed a document dated 21-7-1998, described by them as settlement deed, and presented it for registration before the concerned Sub-Registrar at Eluru on 14-9-1998. The document caried a stamp duty at the rate of 3% of the market value of the property as stated in the deed.