THE HONOURABLE SRI JUSTICE K.SARATH WRIT PETITION No.8334 of 2025

ORDER:

1. This Writ Petition is filed questioning the impugned Notice No.02/514/2025, dated 12.03.2025 issued by the respondent No.3, whereby the petitioner was directed to pay the stamp duty of Rs.60,500/- @ 0.5% of the consideration value of Rs.1,21,00,000/- along with penalty of Rs.1,000/-, totalling to Rs.61,500/-, for impounding the Agreement of Sale dated 20.09.2021 and sought a direction to the respondent No.3 to collect the stamp duty as per the provisions of Article 6-A of Schedule-I of the Indian Stamp Act, 1899.

2. Heard Sri Kishore Rai, learned Senior Counsel for the petitioner and Mrs.S.Sravanthi, learned Assistant Government Pleader for Stamps and Registration appearing for the respondents and perused the record.

3. The learned Senior Counsel for the petitioner would submit that the petitioner had entered into an Agreement of Sale dated 20.09.2021 to purchase agricultural land admeasuring to an extent of Ac.02.08 guntas, in Sy.No.130/A/4, situated at Reginthal Village of Sadshivpet Mandal, Sanga Reddy District (hereinafter referred to as subject property’) from one B.Bhaskar Reddy and when the vendor of t