JUDGMENT

Amarjot Bhatti, J. (Oral)

The petitioner - Alla Singh now represented through legal heir through its Special Power of Attorney Holder filed civil revision against impugned order dated 19.10.2021, Annexure P-1, passed in appeal No.63 of 2016 titled as Avinash Kaur v. Alla Singh and another, passed by learned Additional District Judge, Sangrur whereby the application filed by the petitioner directing the respondent No.1/plaintiff/appellant to pay deficient stamp duty along with penalty pertaining to agreement to sell dated 04.03.2005, has been dismissed.

2. Learned counsel for the petitioner argued that the plaintiff/respondent No.1 Avinash Kaur filed civil suit No.314 of 2006 for specific performance of agreement to sell dated 04.03.2005 against Alla Singh (since deceased). In the plaint it was specifically mentioned that the possession of the property was delivered to her by Alla Singh. The suit was contested by Alla Singh and during the pendency of the civil suit, Alla Singh expired and legal heir was impleaded. One application dated 07.03.2014 was filed in the Court of Additional Civil Judge (Sr. Divn) Sangrur for directing the respondent No.1/plaintiff to pay deficiency of Rs. 2,09,100/- of stamp duty along with 10 times penalty of deficiency of stamp fee and to impound the document. The said application was contested by the plaintiff. The application was dismissed vide order dated 26.11.2014 with the observation that in case the stamp fee was found deficient at the time of final arguments, the plaintiff will be directed to affix the stamp duty along with penalty. The Additional Civil Judge (Sr. Divn.) Sangrur further observed that as per Section 36 of the Indian STAMP ACT , 1899 debars the other party to raise objection to exhibition of the document on the ground that the instrument was not properly stamped. The order passed by the said Court dated 26.11.2014 is Annexure P-5. The said civil suit was finally disposed of vide judgment dated 04.01.2016, Annexure P-6. The respondent No.1 filed Civil Appeal No.63 of 2016 before District Judge, Sangrur whereas the legal representative of Alla Singh through Shri. Maan 111 Sant Baba Balwant Singh Ji Maharaj filed separate appeal against the aforesaid judgment and decree before learned District Judge, Sangrur. During the pendency of said appeal again application was filed directing the plaintiff to pay deficient stamp fee along with the deficiency of stamp fee and to impound document i.e. agreement to sell dated 04.03.2005. The said application is Annexure P-7 and reply thereto is Annexure P- 8. The said application has been again dismissed vide impugned order dated 19.10.2021, Annexure P-1. The learned counsel for the petitioner referred to Scheduled-1-A:- Section-III of Indian STAMP ACT applicable in Punjab according to which the stamp duty is required to be paid in case the agreement to sell is followed by or evidencing delivery of possession of the immovable property agreed to be sold. To support his arguments, learned counsel for the petitioner has relied upon the authority cited in 2019 (1) RCR (Civil) 90 Supreme Court of India titled as " Rakesh Malhotra v. Kamaljit Singh Sandhu & Ors." where in that case "appellant/plaintiff had filed suit on the basis of agreement to sell which was a complete sale and it could not be accepted for simple reason that agreement to sell was not registered one and even the same was not properly stamped, therefore, the same was not admitted in evidence and it was held that it could be used only for collateral purpose. In that case the suit filed by the plaintiff was dismissed." It is argued that as per the provision of Indian STAMP ACT , 1899 as applicable in Punjab the r