ALLAHABAD HIGH COURT
J.J. MUNIR
VIPIN KUMAR GUPTA – Appellant
Versus
ANIRIDUH KUMAR GUPTA – Respondent
SCCR/127/2021
STAMP ACT - SUFFICIENCY OF STAMP DUTY - TENANT'S RIGHT TO CHALLENGE
Fact of the Case:
The revisionist, a tenant in a premises subject to an eviction suit, sought a reference of three lease deeds filed by the landlord as evidence under Sections 31 and 33 of the Indian Stamp Act, claiming they were insufficiently stamped. The trial court rejected the application, holding that the issue of stamp duty was irrelevant to the eviction suit.
Finding of the Court:
The court held that the revisionist, as a tenant, had no locus standi to challenge the trial court's order declining to impound the allegedly insufficiently stamped documents. The court reasoned that the issue of stamp duty was a matter between the landlord and the revenue, and that the tenant's role was limited to informing the court of the alleged deficiency.
Issues: Whether a tenant in an eviction suit has the right to challenge the trial court's order declining to impound allegedly insufficiently stamped documents filed by the landlord.
Ratio Decidendi: The court relied on Section 33 of the Indian Stamp Act, which casts an obligation on the court to ascertain whether an instrument is sufficiently stamped and to impound it if not. However, the court held that this obligation does not give the defendant a right to challenge the court's order if it declines to take action in respect of an allegedly insufficiently stamped document.
Final Decision: The court dismissed the revision, holding that it was not maintainable because the impugned order did not decide any right or fact prejudicially to the defendant's interest.
Court No. - 4
Case :- S.C.C. REVISION No. - 127 of 2021
Revisionist :- Vipin Kumar Gupta
Opposite Party :- Aniriduh Kumar Gupta
Counsel for Revisionist :- Shiv Sagar Singh
Hon'ble J.J. Munir,J.
The Revisionist has come up challenging the order dated
25.10.2021, passed by the Additional District Judge, Court
No.7, Muzaffar Nagar, rejecting the Revisionist's
application 111 Ga. By the said application, the
Revisionist, who is the tenant in the premises, regarding
which SCC Suit No.3 of 2017 is proceeding before the
learned Additional District Judge for eviction and recovery
of arrears of rent etc., has sought a reference of three lease
deeds relating to other tenants filed by the landlord as
evidence under Sections 31 and 33 of the Indian Stamp
Act, to the Collector. The case in the application is that the
documents filed by the landlord are insufficiently stamped,
going by the rent shown in those documents. The learned
Additional District Judge, has opined that what is before
him is a suit for eviction and arrears of rent, based on the
relationship of landlord and tenant between the revisionist-
defendant and the plaintiff-respondents. It is completely
irrelevant and foreign to the proceedings before the
learned Additional District Judge, whether the documents
filed as paper Nos.41Ga, 42Ga, and 43Ga are sufficiently
stamped or not. It is on this reasoning that the learned
Judge has rejected the defendant-revisionist's application.
I have heard Mr. Shiv Sagar Singh, learned Counsel for the
Revisionist in support of the motion to admit this Revision
to hearing.
Mr. Shiv Sagar Singh, has vehemently argued that the
documents being undervalued, it is the duty of the Court to
impound these document under Section 33 of the Indian
Stamp Act.
It is true that Section 33 of the Indian Stamp Act, casts an
obligation upon every person having by law or consent of
parties, authority to receive evidence to ascertain whether
any instrument produced before him in the performance of
his duties, is sufficiently stamped, and if not, to impound
the same. The question whether the document is
sufficiently stamped or not is after all a matter between the
person presenting the documents and the Court or the the
person presenting the document, that is to say, the plaintiff
and the revenue. The defendant, who is the tenant, against
whom a suit for eviction is proceeding, at best may be
regarded as an informant who has brought the fact about
the claimed deficiency in the stamp duty paid on
instrument to the Court's notice. The Court ought to look
into it in accordance with its obligation under Section 33
of the Stamp Act, but that would not afford the defendant a
right to challenge the order of the Court, if the Court
declines to take cognizance of the alleged deficiency and
rejects the application to impound the instrument. The
defendant does not have any locus standi to question the
order of the Court declining to take action in respect of a
document, claimed by the defendant to be insufficiently
stamped, by preferring a Revision from that order.
In the opinion of this Court, the order impugned does not
decide any right or fact prejudicially to the defendant's
interest.
The Revision is, therefore, held to be not maintainable. It
is, accordingly, dismissed.
There shall be no order as to costs.
Order Date :- 6.1.2022
NSC
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