(1.) THIS petition filed under Article 227 of the Constitution, challenges the order of Collector of Stamps dated 8.8.2011 (Annexure P/2) and the order dated 9.4.2012, passed by the Revenue Board, whereby the revision of petitioner against Annexure P/2 is rejected.
(2.) AN agreement of sale was entered into between the petitioner and respondent No. 4 for purchase of a piece of agriculture land. When the respondent No. 4 declined to execute the sale deed in favour of the petitioner, the petitioner filed a suit in the court of Fourth Additional District Judge for specific performance of contract against the respondent No. 4. The trial court impounded the said agreement under section 33 of Indian Stamps Act, 1899 (for brevity, the 'Act') and forwarded it before the Collector of Stamps, Gwalior to determine the proper stamp duty on the document.
(3.) SHRI S.P. Shukla, learned counsel for the petitioner, assailed the said finding on the ground that no presumption can be drawn regarding taking of possession by the petitioner merely because the full consideration has been paid by the petitioner pursuant to agreement of sale. He submits that the order is bad in law. He criticized the order of Board of Revenue on the same ground. He relied on : AIR 1970 MP 74 (Balkrishna Bihari Lal v. Board of Revenue MP and others) and : 2010 (4) MPHT 69 (DB) (Rachna Khare (Ku.) vs. Bachchoo Ram and another).