IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
NARSING RAO NANDIKONDA
S.Jagadeeshwar Reddy – Appellant
Versus
M. Rufas – Respondent
ORDER :
This Civil Revision Petition is filed aggrieved by the order dated 18.10.2021 in I.A.No.561/2021 in O.S.No.108/2015 passed by the learned III Additional District Judge, Rangareddy District at L.B.Nagar.
2. The brief facts of the case are that the revision petitioner/plaintiff herein is the plaintiff before the trial Court, who filed a suit against the defendant seeking the following relief:
(i) direct the defendant to execute registered sale deed in respect of suit property i.e., Sy.No.213/E and 214/E total admeasuring Ac.2:00 guntas situated in the limits of Chowdarguda Village, Shamshabad Mandal, Rangareddy District by receiving balance sale consideration.
(ii) alternatively direct defendant to refund Rs.2,14,000/- (advance amount + interest) with future interest @ 24% per annum from the date of suit till realization.
(iii) Costs of suit.
(iv) Pass such other order or orders as the Court deems fit in the interest of justice.
3. Pending the suit, during the course of evidence, the learned Judge of the trial Court impounded the subject document, collected the requisite stamp duty along with penalty, and marked the same as Ex.A1, treating it as an agreement of sale.
4. Being aggriev
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.
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 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 court ruled that a development agreement for agricultural land falls under Article 6 (C) of the Indian Stamp Act, requiring payment of deficit stamp duty for admissibility, and that the order is ....
Documents marked as exhibits can be subsequently objected to for admissibility if not duly stamped, requiring judicial determination on the issue of admissibility.
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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