Shri V. P. Saraf, Advocate for the petitioners. Shri S. K. Pawnekar, Advocate for the respondent No. 1. Shri V. Phadke, Govt. Advocate for respondent - State. Heard.

The petitioners/defendants being aggrieved by the order dated 13-5-2010 passed by the learned Addl. Distt. Judge, Susner, in Civil Suit No. 12 A/10, directing the respondent No. 1 plaintiff to pay the duty and penalty on the document in dispute in light of the explanation appended to Article 23 of the Indian Stamp Act in its application to the State of Madhya Pradesh, requiring the plaintiff to pay 7 1/2% stamp duty on the face value of the document and pay ten times penalty.

2. Facts briefly stated are that the respondent No. 1 Anil Kumar filed a suit for specific performance of the contract/agreement with a further submission that possession of the property was handed over to him and a document evincing the agreement between the parties and delivery of possession was executed on 18-4-2007 (Annexure P/4). The petitioner defendants, after putting in their appearance in the matter, raised various pleadings. The trial Court on 5-4-2010 framed issues.

3. The petitioners raised an objection submitting inter-alia tha