The possession to be handed over in the future does not make the document insufficiently stamped. The trial court cannot delegate the duty of calculating the stamp duty payable to the office attached to the trial court.

JUDGMENT :

1. None appears for the respondents today also. None has been appearing for the respondents on the earlier occasions. Vide order dtd. 18/8/2021, it was made clear that if none were to appear for the respondents, the matter would be taken up for disposal. Hence, it is taken up for disposal.

2. The petitioner is before this Court seeking for the following reliefs: "WHEREFORE, the petitioner most respectfully prays that this Hon'ble Court be pleased to :-

1. Issue a Writ of Certiorari or any other appropriate writ or order or direction, quashing the impugned order dtd. 18/7/2016 at Annexure-A, passed by the Learned 39th Additional City Civil and Sessions Judge (CCH-40), Bengaluru, in O.S.No.1322/2013;

2. Grant such other and further reliefs as this Hon'ble Court deems fit and proper under the facts and circumstances of the case, in the interest of justice and equity."

3. The suit in O.S.No.1332/2013 has been filed seeking for the following releifs: "Wherefore, the plaintiff most humbly prays that this Hon'ble Court be pleased to pass judgment and decree in favour of the plaintiff and as against the Defendants:-

1. For specific performance of contract i.e., the Agreement to sell dtd. 23/4/2011 executed by the defendants in favour of the plaintiff, directing the defendants to execute the registered sale deed in favour of the plaintiff in respect of the schedule property within the specific period/time to be fixed by this Hon'ble Court by receiving the balance sale consideration amount;

2. Direct the execution of a registered sale deed concerning the schedule property in favour of the plaintiff through a Court Commissioner to be appointed by this Hon'ble Court, if the defendants fail to execute the registered sale deed within the specific period/time fixed by this Hon'ble court;

3. Award costs of the suit;

4. Grant such other and further releifs as this Hon'ble Court deems fit in the circumstances of the case, in the interest of justice and equity."

4. Written statement was filed contesting the said suit and various defences were taken therein. The matter having been posted for evidence of the plaintiff, the plaintiff/petitioner has sought to lead evidence and mark the agreement of sale entered into between the parties.

5. At that stage, the trial Court has suo moto vide its order dtd. 18/7/2016 came to a conclusion that in the agreement of sale there was a clause agreeing to hand over the peaceful possession of the entire suit schedule property, at the time of registration of the sale deed, hence, the stamp duty in terms of Article 5(e)(i) of the Karnataka Stamp Duty Act, 1957, (for short ' the Act') would have to be paid, in terms of Article 20 of the Act on the market value of the property and considering that the agreement of sale was not executed on sufficient stamp paper, directed the Office to calculate the duty and penalty payable on the agreement of sale dtd. 23/4/2011. It is aggrieved by the same, the petitioner is before this Court.

6. As observed, none appears for the respondents.

7. Sri. Satish, learned counsel for the petitioner would submit that the entire finding of the trial Court is not proper, inasmuch as the possession has not been handed over under the agreement of sale dtd. 23/4/2011 and as such the stamp duty of Rs.200.00 which has been paid on the agreement of sale is proper and correct, and no stamp duty is required to be paid under Article of the 20 of the Act. On that basis, he submits that the impugned order is liable to be set aside and the document namely agreement of sale dtd. 23/4/2011 be permitted to be marked in evidence.

8. Heard Sri. Satish, learned counsel for the petitioner and perused the petition papers.

9. The points that would arise for determination of this Court are:

1. Whether merely because in the agreement of sale, there is a clause which states that the possession of the property would be handed over at the time of the execution of the sale deed, the agreement of sale would be liable to