Andhra Pradesh High Court
Judges : A.SAMBASIVA RAO, BASI REDDI
K.Manavala Naicker - Appellant
Versus
K.R.Gopala Krishnaiah Chetti - Respondent
Decided On : 07-17-68
Surcharge and Penalty - Unstamped Conveyance - Interpretation of Section 116-A of the Madras District Municipalities Act
Fact of the Case:
The revision petition is against the order of the Subordinate Judges Court, Chittoor, which held that surcharge and penalty are payable on an unstamped conveyance under Section 116-A of the Madras District Municipalities Act.
Finding of the Court:
The court analyzed the provisions of Section 116-A of the Madras District Municipalities Act and concluded that surcharge and penalty are indeed payable on an unstamped conveyance.
Issues: Interpretation of Section 116-A of the Madras District Municipalities Act, applicability of surcharge and penalty on unstamped conveyance
Ratio Decidendi: The court's decision was influenced by the interpretation of Section 116-A, which clearly mandated the payment of surcharge and penalty on unstamped conveyances.
Final Decision: The court upheld the order of the Subordinate Judges Court, Chittoor, confirming that surcharge and penalty are payable on an unstamped conveyance under Section 116-A of the Madras District Municipalities Act.
( 1 ) OBUL Reddi, J. , has referred this revision petition to a Division Bench. It is preferred against the order of the Subordinate Judges Court, Chittoor passed in O. S. No. 64 of 1962, holding that surcharge and penalty are payable on a unstamped conveyance under Section 116-A of the Madras District Municipalities Act.
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