This case comes before us, on a reference made by the learned Single Judge Justice P.S.Narayana as per orders dated 31-12-2008 for laying down the principle on the following question:

‘Whether the stamp duty, which had been already paid on the assignment deeds, to be adjusted or to be taken into consideration for the present purpose of engrossing the final decree or not, in the light of the decisions placed before this Court and also the provisions of the Indian Stamp Act, 1989?’

While referring the said question, the brief account as given is that this present application No.41 of 2008 is filed directing the Registry to draft and draw a final decree, which has been passed already in Applications SR.Nos.2740 and 2741 of 2005 in favour of the applicants without insisting upon the payment of any further stamp duty or depositing stamp papers and furnish the same to the applicants herein and for further orders.

In the affidavit stated to have filed in support of this application, it was stated that the petitioners placed reliance on a Memo No.28908/JA1/2004-1 dated 5-11-2004. Apart from the memo reliance is also placed in Exs.P2 and P.3 and other correspondences and the decis