(1.) The present revision petition is directed against the impugned order dtd. 20/1/2017 (Annexure P-6), whereby an application of defendant No.3, for impounding the agreement to sell dtd. 28/4/2009 being unregistered document and had been executed on stamp paper of only Rs.300.00, has been dismissed on the ground that it was executed on the requisite stamp papers.
(2.) Mr. Arihant Jain, learned counsel for the petitioner submitted that the stamp papers required for sale deed of Rs.60,00,000.00, in view of the Indian Stamp Act, 1899 (in short 'the 1899 Act') and therefore, it was liable to be impounded under Sec. 31 of the 1899 Act, particularly when the possession was allegedly delivered to the plaintiff. In such circumstances, Sec. 35 of the 1899 Act, would also come into play.
(3.) Mr. Anil Kumar Garg, learned counsel appearing on behalf of respondent No.1 supported the impugned order, under challenge, on the premise that the stamp duty is liable to be calculated as per the Column 2 of Entry 23 of the Schedule, subject to the adjustment of duty charges, at the time of execution of the sale deed. In support of his contentions, reliance has been laid down to the decision rendered by the Division Bench of this Court in "Ram Kishan and another V/s Bijender Mann alias Vijender Mann and others" [2012(4) Law Herald (P&H) 3537 : 2012(2) Land L.R. 604 (P&H) (DB)] : 2013 (2) RCR (Civil) 419. The possession though not delivered, though there is recital and that fact can only be seen at the final stage.