Government Of Andhra Pradesh vs Marvel Hostings Pvt. Ltd
2022 Latest Caselaw 2065 AP

               HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

                      MAIN CASE No.W.A.Nos.22 and 17 of 2022

                                    PROCEEDING SHEET

Sl.   DATE                                      ORDER                                 OFFICE
No.                                                                                    NOTE
11. 27.04.2022 CPK,J & NV,J

                                           W.A.No.22 of 2022
                                                  and
                                           W.A.No.17 of 2022

                         The question that involves in two Writ Appeals is,
                     whether the stamp duty has to be paid based on the
                     value mentioned in the Sale Certificate or on Market
                     Value?

                          Sri G.L. Nageswara Rao, learned Government Pleader
                     for Stamps and Registration, for appellants/respondents

would submit that in view of the Full Bench Judgment of Madras High Court in Dr. R. Thiagarajan vs. Inspector General of Registration, Santhome, Chennai and others1, stamp duty has to be paid based on the market value.

Sri Bhaskar Poluri, learned counsel for the respondent/writ petitioner opposed the same, contending that in a catena of judgments, this court directed payment of stamp duty on the value mentioned in the Sale Certificates.

Apart from this, learned Government Pleader also raised various issues which require consideration at length. Hence, list after Summer Vacation, 2022 under the same caption with an understanding that the very Writ Appeals itself would be heard on that day. The time granted for registration, if any, if the documents are in order, may be done within a period of six (6) weeks from today. It is made clear that any registration, if made, shall be subject to further orders in this Writ Appeals and

AIR 2019 Madras 274 it is also made clear that the respondent herein shall not claim any equities thereafter.

List on 14.06.2022.

________________________ C. PRAVEEN KUMAR, J

______________________________________ VENKATESWARLU NIMMAGADDA, J

MS