SYED TAJUDDIN Vs. STATE OF TELANGANA

JUDGEMENT

(1.) The present writ petition is filed to declare the action of the respondent No.3 in fixing the stamp duty of Rs.1,24,950.00 with a penalty upto 10 times on unregistered Agreement of Sale dtd. 17/9/2020 under proceedings Lr.No.IMP/2202/2023 dtd. 24/11/2023 as illegal and arbitrary and also against Article 6 of Schedule 1 - A of the Indian Stamp Act as amended by Telangana State and consequently direct respondent No.3 to fix the stamp duty on unregistered Agreement of Sale dtd. 17/9/2020 as per Article 6 of Schedule 1 - A of the Indian Stamp Act.

(2.) The petitioner submits that he has filed a suit in O.S.No.28 of 2023 for specific performance on the file of IV Additional District Judge, Mahabubnagar against one K.Chenna Reddy and another. In the said suit, the SubRegistrar is defendant No.2. The learned IV Additional District Judge, Mahabubnagar while issuing urgent notice in I.A.No.339 of 2023 in O.S.No.28 of 2023 has granted an ad-interim exparte injunction restraining respondent No.1 therein not to create any third party interest in respect of the suit schedule properties, which was extended from time to time till 19/12/2023.

(3.) Learned counsel for the petitioner submits that the stay was extended till 2/1/2024. However, a copy of the same has not been placed before this Court. It is submitted that while hearing I.A.No.339 of 2023 in O.S.No.28 of 2023 learned IV Additional District Judge found that the agreement of sale dtd. 17/9/2020 was executed on insufficient stamp paper for which deficit stamp duty is liable to be collected. Accordingly, same was sent to respondent No.3 for collection of stamp duty. It is submitted that respondent No.3 fixed the stamp duty on unregistered sale agreement vide DIS No.417 of 2023 wherein stamp duty has worked out to Rs.1,25,000.00 for which agreement of sale was executed, after deducting Rs.50.00, fixed the deficit stamp duty of Rs.1,24,950.00 and penalty upto 10 times vide Lr.No.IMP/2202/2023 dtd. 24/11/2023 which was sent to IV Additional Disrict Judge, Mahabubnagar. In the said letter, respondent No.3 directed the petitioner to appear before him for payment of stamp duty and penalty fixed by him.