PRAMOD KUMAR Vs. STATE OF A.P.

JUDGEMENT

(1.) Questioning the impugned notice dtd. 2/9/2009 and the very impugned circular memo dtd. 29/5/2007 as being arbitrary, illegal and contrary to Sec. 2(10) and Article 46 and 49 of Schedule 1A of Indian Stamp Act, 1899, the present writ petition is filed.

(2.) The facts in brief are that the petitioner's mother Smt.Lalita Bai inherited a total extent of house property bearing No.3191(old) H.No.7/2/533 to 7/2/546 (new) admeasuring 421 sq.yds., at Buruguchetty Bazar, Secunderabad from her maternal grandparents under a Deed of Settlement vide Doc.No.1142 of 1956. Thereafter, petitioner's mother died on 30/8/1988 leaving behind 5 sons and 4 daughters. Petitioner is the 5th son and whereabouts of 3rd son is not known since long time. Thereafter, a portion of the property inherited by the petitioner was released in favour of wife of 3rd son under deed of partial partition registered vide Doc.No.1795/2008 dtd. 17/10/2008. It is further submitted that the 3rd sister Smt.Usha Khatri died on 19/4/1994 leaving behind two legal heirs. It is further submitted that petitioner's eldest brother viz., Sri Ananth Prasad along with 4 sisters, 2 legal heirs of 3rd sister who are all 8 co-owners have executed a release deed dtd. 18/10/2008 vide Doc.No.1831/2008 in favour of petitioner herein; and 2 brothers of petitioner retained their respective portions. Thereafter, the said release deed was presented before respondent No.3 for registration.

(3.) Respondent No.3 after examination of the entire contents of the documents and after having satisfied that the said deed was released in favour of petitioner, imposed the duty as contemplated under Article 46 of Schedule 1A of Indian Stamp Act, 1899. The petitioner further submits that as per the recitals of the document, market value was assessed by the petitioner at Rs.30,00,000.00, whereas respondent No.3 after verifying the specifications of the property did not agree with the market value mentioned by the petitioner and fixed a market value of Rs.45,00,000.00 and directed the petitioner to deposit a sum of Rs.1,07,450.00 as stamp duty and registration charges and on payment of the same, the document was registered and released in favour of the petitioner. Thereafter, respondent No.3 within 10 days of registration of the document, based on an internal audit, issued notice dtd. 2/9/2009 under Article 41A of Schedule IA of Stamp Duty on Certain Instruments under the Stamp (Andhra Pradesh Amendment) Act, 1922 to the petitioner claiming a deficit stamp duty of Rs.9,02,025.00.