IN THE HIGH COURT OF MADHYA PRADESH
Vishal Mishra, J.
Mukesh Kumar v. Kulvinder Singh (dead) through its
legal heirs Jaspreet Kaur & Others
Miscellaneous Petition No. 2045 of 2018 (Gwalior);
Decided on 10.3.2021
Stamp Act, 1899 -- Ss. 33, 35 and 38 (2) -- impounding -- document not properly stamped -- brought to notice of authority -- has to be impounded -- without payment of proper stamp duty, cannot be returned to concerned person, despite his not placing reliance upon it and choosing not to get it exhibited before Court. 1964 JLJ 603 (DB), 1969 JLJ 641 (FB) = 1969 RN 358 and 2012 (3) MPLJ 170 relied on. AIR 2003 Kar. 241 and W.P. No. 8429 of 2012 decided on 9.11.2017 (M.P.) per incuriam. 2007 (3) MPLJ 384 and 2008 (II) MPWN 63 referred to. [Paras 9 & 12]
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ORDER
Mishra , J. -- 1. The present petition is being filed challenging the order dated 2.4.2018, whereby the learned trial Court has calculated the deficit stamp duty to be paid upon the document i.e. agreement to sell dated 15.7.2013 and despite the petitioner arguing the fact that he does not want to tender the said agreement to sell in evidence, the learned trial Court has sent the same to the Collector for impounding. It is pointed out that the civil suit for specific performance of agreement to sell and for permanent injunction with respect to the property as mentioned in para 1 of the plaint was filed by the petitioner-plaintiff. The defendant No.1 and 2, who happens to be the husband and wife have executed an agreement to sell on 15.7.2013 for consideration of Rs.2,50,000/- per bigha and received advance of Rs.5,00,000/- vide cheque No.957126 & 957127 in presence of witnesses. The sale deed was executed in the month of December, 2013 and after execution the remaining consideration amount was to be paid, but despite of several requests, no heed was paid by the defendants No.1 and 2. A notice was issued by the plaintiff on 2.1.2014 showing his readiness and willingness for execution of the sale deed, but the notice was not replied, therefore, again a notice on 15.2.2015 was issued, but the same was also not replied which forced the petitioner to file a civil suit before the learned trial Court for specific performance of agreement to sell and permanent injunction. defendants No.1 and 2 denying all the averments of the plaint and has also denied from agreement dated 15.7.2013 and further stated that the so called advance of Rs.5,00,000/- with respect to some other transactions and ultimately has prayed for dismissal. The plaintiff has filed an affidavit under Order 18 rule 4 of CPC during the course of evidence when the petitioner’s counsel tried to mark exhibit upon the agreement dated 15.7.2013 and objection under section 35 and 38 (2) of Indian Stamp Act was filed by the respondents pointing out the fact that the agreement to sell is not properly stamped. The objection was entertained by the learned trial Court. The plaintiff counsel on 2.4.2018 stated that they do not want to rely upon the agreement to sell dated 15.7.2013 and prayed for recording of plaintiff’s evidence without placing reliance upon the agreement to sell and without marking it as exhibit. It is submitted that once the plaintiff has shown his dis-interest and if he has stated that he does not want to rely upon the document, such document cannot be forced to be relied upon and should have been returned back to the plaintiff. He has relied upon the judgment passed in the case of Satya Narayan v. Ram Singh [2007 (3) MPLJ 384] and in the case of Gajanand Awasthy v. Sharif Khan [2008 (II) MPWN 63] to the effect that deficit stamp duty could not have been calculated by the learned Trial Court, it was the duty of the Collector. He has further relied upon the judgment passed in the case of K.B.Jayaram and another v. Navineethamma and others, AIR 2003 Karnataka 241 and order passed in the case of Manoj Shivhare v. Sunil Kumar Khandelwal and others W.P.No.8429/2012 order dated 9.11.2017, wherein it is held by this Court that in case the plaintiff is not willing to get the document exhibited he cannot be forced to pay the deficit stamp duty. In such circumstances the order passed by the learned Trial Court is perse illegal and has prayed for setting aside of the impugned order.
3. Per contra counsel appearing for the respondents has opposed the contentions of the petitioner and has submitted that the order passed are just and proper as it was the duty of the learned trial Court to impound the documents and send it to the Collector of the districts for payment of deficit Court fees in terms of sections 33, 35 (a) and 38 of the Indian Stamp Act, 1899. It is argued that the learned Trial Court has not committed any error in even calculating the deficit stamp duty be
Under the Indian Stamp Act, once a document is found to be insufficiently stamped, the court is duty-bound to impound the document and send it to the Collector for proper assessment and payment of th....
A document admitted in evidence cannot be questioned for insufficiency of stamp duty, but courts have a mandatory duty to impound such documents regardless of any objections raised.
The court confirmed that a document evidencing possession transfers its status from an agreement to a conveyance, thus imposing requisite stamp duty as per statutory provisions.
The main legal point established in the judgment is that the certification/endorsement of the District Registrar/Collector regarding the collection of stamp duty is conclusive proof, and the Court ca....
Once a document is admitted in evidence, it cannot be questioned later for insufficient stamping under Section 36 of the Indian Stamp Act.
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