SHEILA KUMARI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a revision petition filed under section 56 (1) of the Indian Stamp Act against the order of Collector Jodhpur dated 20-5-1969 where by an additional stamp duty of Rs. 1908 plus penalty of double this amount was imposed upon the petitioners.

(2.) THE facts of the case, in brief, are the Smt. Shiela Kumari petitioner No. 1 sold her house No. 1013 in Ward No. 35 at Sardarpura 'd, Road, Jodhpur to Shri-mati Jas Kanwar for Rs 34,000 vide sale deed dated 8-11-1966 registered on 5-12-1966 with a condition that the seller will have the right to repurchase it for the same amount within a period of 18 months and the purchaser will be bound to sell the same to Shrimati Shiela Kumari or her nominee. Subsequently Smt. Shiela Kumari and Smt. Jas Kanwar sold it to Shri Suresh Garg vide sale deed dated 6-5-1969 and registered on 7-5-1968 a condition that in case Smt, Shiela Kumari wished to purchase it, she could do so within 18 months on payment of Rs. 38,000 to Shri Suresh Garg. Before this, Shri Basant Raj Mehta present petitioner No. 2, and his wife Smt. Chandra Kala Mehta, petitioner No. 3, purchased Smt. Sheila Kumari's right to repurchase the property, vide sale deed date 8-4-1969 valuing it at Rs. 2000 and stamp duty of Rs. 66 was paid on it. THE petitioner No. 2 and 3 purchased the property from Shri Suresh Garg with the consent of Smt. Shiela Kumari with a stamp of Rs. 1854 for Rs. 38000 vide sale deed dated 19-3 1969, but it was presented for registration on 30-6-1969, while the sale deed executed by Smt. Shiela Kumari on 8-4-1969 was presented by her for registration before the sub-registrar Jodhpur on the same date i. e. 8-4-1969. THE Sub-Registrar on examination of the document found it to be a sale of equity of redemption, without disclosing the amount of mortgage, which was required to be disclosed under section 27 of the Stamp Act. On examining the sale deed registered on 6 5-1968 in favour of Shri Suresh Garg, the Sub-Registrar found that the property was mortgaged to Shri Suresh Garg for Rs. 38000. He found that on the sale deed before him a stamp duty of Rs. 66 on consideration of Rs. 2,000 was paid, while it should have been been Rs. 1974 on the total amount of Rs. 40,000 Under the circumstances he impounded the sale deed on 15-4-1969 and submitted the case to the Collector, Jodhpur under section 38 (2) of the Stamp Act for deter-ruination of Stamp duty.