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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 :
This writ petition has been filed seeking the following prayer:-
2. Facts rising to file this writ petition briefly are that the petitioner submits that he intended to purchase residential house bearing No.5-74/C, admeasuring 183.3 Sq.yards, situated at Income Tax Colony, Kothapet, Uppal Revenue Mandal, Ranga Reddy District (hereinafter referred as ‘subject property’). The said property was owned by respondent No.5 and since the respondent No.5 was minor, his father i.e., respondent No.4 agreed to sell the said house to the petitioner. Thereafter, petitioner paid an advance amount of Rs.50,000/- and receipt dated 22.05.1996 was issued on white paper to the petitioner.
4. Learned counsel for the petitioner submitted that the petitioner in the said suit filed a petition seeking to send the original receipt/agreement of sale dated 22.05.1996 to respondent No.3 for impounding the same for collecting deficit stamp duty with penalty and the trial
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.
The possession to be handed over in the future does not make the document insufficiently stamped. The trial court cannot delegate the duty of calculating the stamp duty payable to the office attached....
Suit for Specific Performance – Liability to pay stamp duty – Stamp duty is on instrument and not on transaction – It is immaterial, whether possession of property has been handed over at the time of....
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