ORDER

1. Heard on the question of admission.

2. This petition under Article 227 of the Constitution of India has been filed against the order dated 5.9.2018 passed by Board of Revenue in PBR/Revision/Gwl/Stamp Act/2017/3011, thereby affirming the order dated 27.5.2005 passed by Collector, in 15/B-103/2014-15/33, by which the Collector, Stamps while impounding the agreement to sell has held that Stamp Duty of Rs. 4,69,000/- with Penalty of Rs. 4,68,900/- is payable.

3. The necessary facts for the disposal of the present petition in short are that the petitioners have filed a suit for specific performance of Contract, on the basis of an agreement to sell dated 2.4.2011. As the agreement to sell was not properly stamped, therefore, the trial Court directed the Collector to impound the document.

4. The Collector, by order dated 27.5.2015, came to a conclusion that since, the possession of the property was already with the petitioners (intending purchasers), therefore, the agreement to sell is chargeable as per the provisions of Article 5(e)(i) of Schedule 1-A of Stamp Act. Being aggrieved by the order of the Collector, Stamps, the petitioners filed an appeal, which too has been dismisse