BIKRAM SINGH Vs. CHARANJIT SINGH

JUDGEMENT

(1.) The present civil revision under Article 227 of the Constitution of India has been preferred challenging the order dtd. 16/4/2021 (Annexure P-3) passed by the Additional Civil Judge (Sr. Division), Garhshankar, District Hoshiarpur whereby agreement to sell dtd. 7/10/2014 has been impounded for want of stamp duty and the petitioner was directed to pay the amount of stamp duty on the agreement to sell plus ten times of the penalty of deficit amount of the stamp duty.

(2.) Brief facts in the present case are that the plaintiff-petitioner filed a suit for specific performance of agreement to sell dtd. 7/10/2014 qua land measuring 25 marlas. In the plaint, it was specifically stated in para 3 that possession of the suit property had been delivered to the plaintiff-petitioner on 7/10/2014 i.e. the date of the execution of the agreement to sell. The Trial Court vide impugned order dtd. 16/4/2021 ordered the impounding of the agreement to sell and directed the plaintiff-petitioner to pay the deficit amount of stamp duty on the agreement plus ten times of the penalty of the deficit amount of stamp duty.

(3.) Learned counsel for the plaintiff-petitioner would contend that no stamp duty needs to be paid on an agreement to sell in case possession has not been delivered. It is further the contention that it was a mere recital in the agreement to sell that possession has been delivered, however, the possession was never delivered to the plaintiff-petitioner.