Smt. K. Venkata Laxmi vs K.Anantha Sri Chandrasekhar And 5 ...
2021 Latest Caselaw 1674 Tel

           HON'BLE SRI JUSTICE A.RAJASHEKER REDDY

              CIVIL REVISION PETITION No.874 of 2021

ORDER:

This CRP is filed against the order dated 06.04.2021 passed in

IA.No.53/2019 in OS.No.921/2014 by the VII Addl.District Judge,

R.R.District, at L.B.Nagar, wherein and whereby the Court below allowed

the application filed under Sec.33 of the Indian Stamp Act seeking

permission to send the General Power of Attorney dated 02.08.2014 and

26.09.2014 to the District Registrar, Ranga reddy District, for collecting the

deficit stamp duty.

Learned Counsel for petitioner submits that the General Power of

Attorney itself is not a valid document, as such, question of impounding of

the same does not arise; that the same is sufficiently stamped, as such, it

does not require impounding or collection of deficit stamp duty; and that

the Court below without taking these aspects into consideration, allowed

the application which is erroneous.

At the out set this Civil Revision Petition is misconceived. Whether

the General Power of Attorney is valid or not cannot be gone into at this

stage and the trial Court has rightly allowed the application by relying on

the Judgment in Malkapurapu Venkateshwarlu and others v.

M.Nageswara Rao and others (2019(5)ALT82(AP)] wherein it is held as

follows;

"11.1. In the first place, it is to be noted that a document, which is required to be stamped and which is not stamped or insufficiently stamped, is not admissible in evidence even for collateral purpose unless stamp duty/deficit stamp duty and penalty payable thereon are paid and collected by a competent authority....

11.2 In the present case, since the matter is at the first stage of sending the document to the stamp duty to Collector for ascertaining the nature of the transaction embodied in the instruction and collection of deficit stamp duty, if any, and penalty thereon, there is no need to go into the other aspect as to what could be the collateral purpose for which the contesting defendants would be permitted to rely upon the document in question, after paying the deficit stamp duty and penalty on the instrument, as may be determined by the stamp duty collector. Suffice if it is observed that it is for the trial court to consider the said aspect at any appropriate later stage when the contesting defendants make a request in that regard, after they pay the deficit stamp duty and penalty as determined by the Collector concerned."

When the document is sent to the District Registrar, if it is

sufficiently stamped, he will return the same. If the document is not

sufficiently stamped, he will collect the deficit stamp duty. As such, it is

not a fit case where this Court should exercise the power of

superintendence under Article 227 of the Constitution of India and interdict

the order passed by the Court below.

Accordingly, the Civil Revision Petition is dismissed. No order as to

costs.

As a sequel thereto, miscellaneous applications, if any, pending in

this Civil Revision Petition, shall stand dismissed.

____________________________ A.RAJASHEKER REDDY, J

Date: 18.06.2021 [

tk HON'BLE SRI JUSTICE A.RAJASHEKER REDDY

CIVIL REVISION PETITION No.874 of 2021

Date: 18.06.2021

tk