( 1 ) HEARD Mrs. Rama representing sri V. L. N. G. K. Murthy, the counsel for the revision petitioner and Sri Lakshmana sarma, the counsel representing the respondents.

( 2 ) THE short question in controversy between the parties is whether the agreement of sale dated 24-08-1998 is properly stamped or not and whether it is liable for stamp duty and penalty as per the provisions of Article 6 of Schedule 1 -A of the indian Stamp Act, 1899 (for short the Act ) as amended by A. P. Act 21 of 1995. The agreement of sale in question dated 24-08-1998 is in relation to the sale of vacant site. The said document is reduced into writing on a stamp paper worth Rs. 50/- The question now being in controversy is that inasmuch as this agreement of sale falls under Article 6 (B) of Schedule 1 -A of the Act as substituted by A. P. Amendment Act 21 of 1995, the stamp duty is payable as specified in column No. 2. Yet another objection is that even otherwise the agreement of sale in question would fall under Article 6 (C) of schedule 1-A of the said Act which deals with in any other case . Hence, the objection is that in any event the document in question is insufficiently stamped an