M. Satyanarayana Murthy, J.

This revision under Article 227 of Constitution of India is filed challenging the order dated 28.03.2011 in I.A.No.451 of 2009 in O.S.No.17 of 2008 passed by the Senior Civil Judge, Sri kalahasti, levying stamp duty and penalty on the suit document i.e., sale letter dated 24.06.2004.

2. The parties hereinafter will be referred as arrayed in the petition for convenience.

3. The respondents filed I.A.No.451 of 2009 to reject the unregistered and unstamped sale letter dated 24.06.2004 as it is hit by provisions of Indian Stamp Act, 1899 (for short 'Stamp Act') and Registration Act, 1908 (for short 'Registration Act), while raising several other contentions. It is specifically contended that during trial, the document i.e., sale letter was marked as Ex.A3, but the same cannot be marked as it is unregistered and unstamped, conveying immovable property evidencing delivery of possession for value of Rs. 3,50,000/- and the same is liable to be rejected.

4. The petitioner/plaintiff filed counter denying the material allegations, while admitting that the suit is filed for specific performance of agreement of sale, inter alia contended that the question of rejec