Citation : 2022 Latest Caselaw 6665 Tel
Judgement Date : 9 December, 2022
THE HON'BLE SRI JUSTICE MUMMINENI SUDHEER KUMAR
WRIT PETITION No.43737 of 2022
ORDER:
Heard learned counsel for the petitioner and learned
Assistant Government Pleader for Stamps and Registration
appearing for the respondents.
2. The grievance of the petitioner in this writ petition
is that the unregistered sale deed executed by one Pingala
Subba Rao S/o P.V.Raghava Rao in favour of the petitioner
herein is presented before respondent No.3 herein requesting for
impounding/validating the same by collecting deficit stamp
duty. But, the same was not entertained by respondent No.3 by
passing an impugned order bearing letter No.8730/E1-
Imp/2021, dated 01.02.2022. The said order reads as under:
"With reference to the application submitted for adjudication of unregistered (deficitly stamped) Sale Deed executed by Pingala Subba Rao on 16.06.1988, it is informed that the instrument is date of back of 34 years, the genuinenty of stamp paper could not be verified with records as the period of preservation stamp vendor records, over and destroyed. The claim appears to be time barred without proof of title over the property. Further on verification of indexes of the department Sri Pingal Subba Rao S/o P.V.Raghava Rao was already sold the property (referred in unregistered Sale Deed) through Sale Deed registered as No's.1566/1992 dated 23.06.1992, 1597/1992 dated 25.06.1992, 1628/1992, dated 29.06.1992, and 1675/1992 dated 04.07.1992 at S.R.O Chikkapally.
Therefore, in view of the above reasons the application for adjudication of the unregistered Sale Deed dated 16.06.1988, which was executed prior to the registered Sale Deed's dated 23.06.1992, 25.06.1992, 29.06.1992 and 04.07.1992, cannot be entertained.
Therefore, the application is rejected."
3. Learned counsel for the petitioner brought to the
notice of this Court the order passed by a learned single judge of
this court in W.P.No.7729 of 2016 wherein, this Court by
following the law laid down by the Hon'ble Apex Court in the
case of Government of Andhra Pradesh and others v.
P.Laxmi Devi1 held that any document, which is insufficiently
stamped once produced before the District Registrar, he has no
authority to reopen the document without impounding the said
document. By holding as such, this Court allowed the said writ
petition. The order passed by this Court in the said writ petition
reads as under:
"Petitioner has questioned a Memo No.G1/976/2016 dt.08.02.2016 issued by 3rd respondent to impound unregistered original sale deed, dt. 05.06.1970, presented by the petitioner for the said purpose for collection of deficit stamp duty and penalty under Section 38 (2) of the Indian Stamp Act, 1899.
Learned counsel for the petitioner contends that the basis for the impugned memo issued by 3rd respondent is that executants of the document are not alive and that the litigation is pending in respect of the subject property. He placed reliance on the judgment of the Supreme Court in Government of Andhra
(2008) 4 SCC 720
Pradesh and others v. P.Laxmi Devi, wherein it was held that the Sub Registrar, being holder of public office, cannot return a document which is insufficiently stamped once he finds that it is not properly stamped and he must impound it.
Learned Government Pleader for Revenue appearing for respondents is not able to point out any provision in the said Act enabling the 3rd respondent to refuse to impound insufficiently stamped documents produced by a party.
Having regard to the law declared by the Supreme Court in the above decision, I am of the opinion that it is the statutory duty of 3rd respondent to impound documents which are insufficiently stamped and produced before him by a party, after collecting a deficit stamp duty and penalty under the provisions of the said Act, and he cannot refuse to do so by giving frivolous reasons like litigation is pending or that executants are not alive. The Writ Petition is allowed, the memo, dated 08.02.2016 is set aside and 3rd respondent is directed to impound the said document dt.05.06.1970 produced by the petitioner within a period of four weeks from the date of receipt of a copy of that order and collect deficit stamp duty and penalty thereon under the provisions of the Act. The 3rd respondent shall also pay costs of Rs.2,000/- (Rupees two thousand only) to the petitioner."
4. In view of law laid down by Hon'ble Supreme Court
and the order of this Court in W.P.No.7729 of 2016, this Court
is of the considered view that the 3rd respondent while
considering the validation/impounding of a document has no
right or authority to look into the title of the parties to the
document over the subject property or otherwise. Mere
validation or impounding of a document without collecting
deficit stamp duty will not change the nature of the document
nor affect the title of any of the parties therein.
5. In view of law declared by the Hon'ble Supreme
Court as well as this Court, this Court does not find it necessary
to call for a counter from the respondents in the matter and is
of the considered view that the writ petition can be disposed of
at the stage of admission.
6. In the circumstances, the impugned letter, dated
01.02.2022 is set aside and the 3rd respondent is directed to
impound the sale deed, dated 16.06.1988 produced by the
petitioner, within a period of four weeks from the date of
presentation of the same by the petitioner by collecting deficit
stamp duty and penalty thereon under the provisions of the
Indian Stamp Act, 1899.
7. Accordingly, the Writ Petition is allowed to the
extent indicated above.
Miscellaneous petitions, if any, pending in this writ
petition shall stand closed. There shall be no order as to costs.
____________________________________ MUMMINENI SUDHEER KUMAR, J Date: 09.12.2022 YVL
THE HON'BLE SRI JUSTICE MUMMINENI SUDHEER KUMAR
WRIT PETITION No.43737 of 2022
Date:09.12.2022 YVL
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