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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
N.V. SHRAVAN KUMAR, J
K. Satyanarayana – Appellant
Versus
State of Telangana – Respondent
| Table of Content |
|---|
| 1. petitioner intended to purchase (Para 2) |
| 2. petitioner contended that the (Para 3 , 4) |
| 3. the main grievance of the (Para 7 , 8 , 9 , 10) |
| 4. the court ruled that the (Para 11 , 12) |
| 5. accordingly, this writ petition (Para 13) |
ORDER :
N.V. Shravan Kumar, J.
This writ petition has been filed seeking the following prayer:-
“to declare the impugned Orders in Proceedings No. 3722/E/Val/2015 dated 14.03.2016 issued by the 3rd respondent levying the stamp duty of Rs.13,500/- @ 5% on the agreement of sale/receipt dated 22.05.1996 under Article 6-B of Schedule-1A of Indian Stamp Act, 1989 and imposing the penalty @ 3 times i.e., Rs.40,500/- and directing the petitioner to pay a total amount of Rs.54,000/- towards deficit stamp duty and penalty as illegal, arbitrary and violation of principles of natural justice violation of Article 14 of Constitution of India and violation of Provisions of Indian Stamp Act, 1899 and consequently set-aside the said impugned Orders and further direct the 3rd respondent to collect deficit stamp duty and penalty as per Article 6(A)(iv) of Schedule 1-A of Indian Stamp Act, 1899 from the petitioner,.”
2. Facts rising to file this writ petition briefly a
The agreement of sale related to house property is chargeable under Article 6-B of the Indian Stamp Act, 1899, and the imposition of stamp duty and penalty was lawful.
The applicable stamp duty for an unregistered agreement of sale for open agricultural land falls under Article 6(A) of the Indian Stamp Act, 1899, not Article 6(B).
The agreement of sale for agricultural land is governed by Article 6-A of the Indian Stamp Act, rejecting the trial Court's determination under Article 6-B.
Agreement to Sell – An agreement to sell coupled with possession is deemed to be a conveyance warranting payment of ad valorem stamp duty.
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