ORDER :

N. TUKARAMJI, J.

This Revision is directed against the order dated 12.09.2019 in I.A.No.436 of 2019 in I.A.No.23 of 2017 in C.O.S.No.1 of 2017 on the file of the Judge, Commercial Court-cum-XXIV Additional Chief Judge, City Civil Court, Hyderabad whereby the first defendant sought for impounding the suit agreement on the ground that the District Registrar had improperly assessed and collected the deficit stamp duty and penalty under an act of fraud, misrepresentation and bribery.

2(a) The relevant facts in brief are that the respondent/plaintiff filed the suit for specific performance of agreement of sale dated 24.10.2008. At the instance of the respondent/first defendant vide I.A.No.23 of 2017, the suit agreement was forwarded to the District Registrar of Stamps, Hyderabad for impounding and collection of deficit stamp duty and penalty in I.A.No.23 of 2017.

(b) The revision petitioner/first defendant in the present petition contended that in the first instance the District Registrar in the letter dated 04.06.2018 bearing No.5875/E1/imp-2017 had appraised the dues on the entire sale consideration of Rs.7,50,00,000/- at 5%, and fixed the stamp duty at Rs.37,50,000/- and the pena