IN THE HIGH COURT OF CALCUTTA
Jyotirmay Bhattacharya, Ishan Chandra Das, JJ.
Sri Sibu Biswas - Appellant
Versus
Smt. Bhaswati Sengupta & Anr. - Respondents
F.A.T. 363 of 2012 with CAN 3467 & 3468 of 2016
Decided On : 04-05-2016
STAMP DUTY - AGREEMENT FOR SALE - SUFFICIENCY - Stamp duty on conveyance was not required to be paid on the agreement for sale as per the amended provision of Article 5(d) of Schedule-IA of the Stamp Duty on Instruments in West Bengal, as the agreement for sale was executed between the parties on 26th December, 1993, prior to the amendment.
Fact of the Case:
Plaintiff filed a suit for specific performance of an agreement for sale executed on 26th December, 1993. The trial court dismissed the suit on the ground that the plaintiff had not paid the deficit stamp duty and penalty on the agreement for sale. The plaintiff appealed against the dismissal of the suit.
Finding of the Court:
The High Court set aside the judgment and decree of the trial court on the ground that the judgment was not passed in the suit by adhering to the provision of Order 14, Rule 2 of the Code of Civil Procedure.
Issues: 1. Whether the agreement for sale was required to be stamped as per the provision of the Stamp Act applicable on the date when the document is sought to be enforced or with reference to the date when the document was executed? 2. Whether the document bearing insufficient stamp can be admitted into evidence if it was impounded but admitted into evidence?
Ratio Decidendi: 1. The document is required to be stamped as per the provision of the Stamp Act applicable on the date when the document is sought to be enforced and not with reference to the date when the document was executed. 2. Once the document was exhibited, admissibility of the said document for insufficient stamp cannot be called into question.
Final Decision: The High Court set aside the judgment and decree of the trial court and remanded the suit back to the trial court for fresh decision after framing additional issues, if necessary.
Jyotirmay Bhattacharya, J.
This first appeal is directed against the judgment and decree dated 30th July, 2012 passed by the learned Civil Judge (Senior Division), 5th Court at Alipore in Title Suit No. 185 of 1999 at the instance of the plaintiff/appellant. By the impugned judgment and decree, the plaintiff’s suit for specific performance of contract was dismissed on contest on the ground of non-compliance of the Court’s order regarding deposit of deficit stamp duty and penalty on the impounded agreement for sale which was sought to be enforced by the plaintiff by filing the suit for specific performance of contract against the principal defendant/respondent no.1.
2. After filing this appeal, several interlocutory applications were filed by the plaintiff/appellant in this appeal. An application seeking interim injunction by restraining the principal defendant/respondent no.1 from transferring and/or alienating the suit property and/or creating any third party interest therein was filed by the plaintiff/appellant in this appeal. On the said application, initially an order was passed on 25th September, 2012 by restraining the principal defendant/respondent no.1 from transferring, alienating, encumbering or from changing the nature and character of the suit property during the pendency of this injunction application.
3. Subsequently on 8th October, 2012, another interim order was passed by restraining the principal defendant/respondent no.1 from transferring, alienating or encumbering the suit property and/or creating any third party interest in relation to the suit property for a period of six weeks after reopening of this Court after annual vacation for the year 2012 with liberty to the appellant to apply and obtain extension of the interim order, but upon notice to the other side.
4. Subsequently on 17th December, 2012, another interim order was passed. By the said order, the appellant was directed to show his bona fide by depositing Rs.34,00,000/- (Rupees thirty four lakh) only with the learned Registrar General of this Court by two weeks after the reopening of this Court after winter holidays for the year 2012. It was also provided in the said order that the interim order, already granted, will continue till 31st January, 2013 with liberty to the appellant-petitioner to apply for extension of the same on the selfsame application upon notice to other side with a rider that in the event, the appellant fails to deposit Rs.34,00,000/- (Rupees thirty four lakh) only within the time as above, the interim order shall stand automatically vacated.
5. Pursuant to the aforesaid order passed by the Division Bench of this Court on 17th December, 2012, the said sum of Rs.34,00,000/- (Rupees thirty four lakh) only was deposited by the appellant-petitioner on 16th January, 2013. Thereafter by a subsequent order passed on 31st January, 2013, the interim order already granted on 17th December, 2012 was directed to be continued till the disposal of the application for injunction.
6. The interim injunctions, which were passed by this Court from time to time, as mentioned above, were ultimately made absolute by this Court on 26th February, 2016.
7. Another application was filed by the plaintiff/appellant in the said appeal seeking addition of Mr. Choudhuri’s client being the subsequent transferee of a part of the suit property from the defendant/respondent no.1. Such prayer was allowed by this Court. The subsequent transferee was impleaded as respondent no.2 in this appeal.
8. On an application for injunction filed by the appellant being CAN 7128 of 2015, an interim order of injunction was passed by restraining the added respondent no.2 from changing the nature and character of the suit property and/or raising any construction and/or transferring and/or creating any third party interest therein till the disposal of the said application for injunction. The said application is yet to be disposed of.
9. In addition to the above mentioned applicat
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