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SUBBA REDDY SATTI
Kota Ganta Rao S/o Kota Sambasiva Rao – Appellant
Versus
Kamineni Anjaneyulu (Died) – Respondent
ORDER :
1. 1st Plaintiff in the suit filed the above revision against the order dated 28.11.2022 in O.S. No. 101 of 2009 on the file of Principal Senior Civil Judge, Guntur.
2. Plaintiffs filed suit O.S. No. 101 of 2009 against the defendants seeking specific performance of possessory sale agreements dated 08.11.1996, 12.02.1997, 29.01.1997, 28.09.1996, 22.12.1996, 14.12.1996, 24.11.1996, 24.11.1996, 24.11.1996, 14.12.1996, 30.10.1996, 30.10.1996, 15.11.1996, 03.01.1996, 24.10.1996, 29.01.1997 and 10.11.1996 respectively etc.
3. Defendants by filing written statement are contesting the suit.
4. PW-1 filed affidavit in lieu of chief examination along with possessory agreement of sale dated 08.11.1996. Trial Court by docket order dated 29.11.2022 came to the conclusion that document dated 08.11.1996 is liable for stamp duty and penalty and hence, declined to receive the same. Aggrieved by the same, the above revision is filed.
5. Heard Paladugu Ganesh, learned counsel for petitioner.
6. Learned counsel for petitioner would submit that sale agreement is in dispute and hence, stamp duty need not be paid. He would also submit that suit is filed for specific performance of agreement of sale da
Agreements evidencing delivery of possession are liable for stamp duty as conveyances under the Stamp Act.
An agreement of sale not containing a delivery of possession recital is exempt from stamp duty as per the Indian Stamp Act.
Point of Law : Any agreement of sale which evidences delivery of possession by virtue of the said agreement of sale or any document which even records that delivery of possession had been done even b....
The court ruled that the liability to pay stamp duty on an agreement to sell is debatable, and impounding the agreement is inappropriate when possession is disputed.
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