The third respondent filed O.S.No.13 of 2006 in the Court of I Additional District Judge, Nalgonda, against the petitioners, for the relief of specific performance of an agreement of sale, dated 21.10.2005. At the instance of the trial Court, the agreement of sale was sent to the Revenue Divisional Officer, Nalgonda, second respondent herein, for impounding. An order, dated 31.08.2006, was passed by the second respondent, levying 1% stamp duty and penalty of ten times.

The petitioners filed W.P.No.21518 of 2006 before this Court, against the order passed by the second respondent. According to him, the second respondent did not have the jurisdiction to discharge the functions under the Indian Stamp Act, 1899 (for short ‘the Act’), particularly in the context of impounding the insufficiently stamped documents. Following the judgment, dated 13.09.2006, rendered by this Court in G. Ramesh vs. The Revenue Divisional Officer, Nalgonda in W.P.Nos.17945 & 17951 of 2006, this Court allowed W.P.No.21518 of 2006, through its order, dated 23.10.2006 and directed the trial Court to send the document to the District Registrar, Nalgonda, first respondent herein, for necessary steps, u