IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
NARSING RAO NANDIKONDA
S.Jagadeeshwar Reddy – Appellant
Versus
M. Rufas – Respondent
| Table of Content |
|---|
| 1. introduction of case facts (Para 1 , 2 , 3) |
| 2. document marking dispute (Para 4 , 5 , 6) |
| 3. arguments regarding stamp duty application (Para 7 , 8 , 9) |
| 4. key issue consideration (Para 10 , 11) |
| 5. interpretation of articles 6a and 6b (Para 12 , 13) |
| 6. finding of the court on applicable stamp duty (Para 14) |
| 7. final decision and order (Para 15) |
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) C
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.
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