Back
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
DEEPAK GUPTA
Ram Lubaya (since deceased) through his LRs. – Appellant
Versus
Rajesh Kumar Goyal – Respondent
| Table of Content |
|---|
| 1. trial court ordered payment of deficient stamp duty. (Para 1 , 2 , 3 , 4) |
| 2. arguments regarding property ownership and penalty addressed. (Para 5) |
| 3. court's analysis of stamp duty penalties and legal requirements. (Para 6 , 8 , 10 , 11) |
| 4. legal precedents regarding stamp duty on agreements to sell. (Para 9) |
| 5. final directive on payment of deficient stamp duty and penalty. (Para 12 , 13) |
Deepak Gupta, J.:-
This is plaintiff’s revision against order dated 19.03.2025 (Annexure P-3) passed by learned Civil Judge (Junior Division), Malerkotla, whereby he (plaintiff-petitioner herein) has been directed to pay deficiency of stamp fee on the agreement to sell dated 15.04.2014 along with the penalty of 10 times the deficiency, in Civil Suit bearing CNR N: PBSGCO-001565-2018 titled ‘Ram Lubaya vs. Rajesh etc.’
2. Plaintiff filed a suit for possession/joint possession in respect of a plot measuring 233 sq. yard as per the details provided in headnote of the plaint, based upon an agreement to sell dated 15.04.2014 and the writings dated 16.06.2014, writing dated 15.12.2014, writing dated 27.04.2015 and writing dated 29.10.2015. As per the agreement to sell relied by
An agreement to sell evidencing delivery of possession is subject to the same stamp duty as a conveyance, and the imposition of a penalty for insufficient stamping is discretionary based on intent.
Suit for Specific Performance – Liability to pay stamp duty – Stamp duty is on instrument and not on transaction – It is immaterial, whether possession of property has been handed over at the time of....
Agreements evidencing delivery of possession are liable for stamp duty as conveyances under the Stamp Act.
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.
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....
Agreement to Sell – An agreement to sell coupled with possession is deemed to be a conveyance warranting payment of ad valorem stamp duty.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
