High Court · 2025

Judgment

1. 2 J 4 tE3 iltl:;Jffil#;I!"fliir#' l{x,i,"x The District Registrar' ( !;!tifl !il"si"trar, 0/o. The sub-Registrar office' Hvderabad' ;rf#:ffi "" ffi" ...RESPONDENTS

Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to pass an order or orders one in the nature of Writ of Mandamus declaring the action of the Respondent Nos.3 in not impound ing/validating and not coilecting the deficit stamp duty of the unregistered agreem enl' Dt'24-12- 2020 pertaining to the house property purchased by the Petitionels father with respect to the property house bearing No7-1-2121At11 situated in Plot No 26 consisting of Ground + 3 upper Floors havrng built up area of 7615 Sq'Ft on land measuring 326 Sq yards in the layout of Vanaja Co-Operative House Building Society Limited in Survey No' 76 at Shivabagh Colony' Ameerpet village, Ameerpet Mandel, Hyderabad as illegal' arbitrary and against the rights guaranteed by the Constitution of India lA NO: 1 oF 2025 Petition under section 151 CPC praying that in the circumstances stated in the affidavit firecr in support of the petition, the High court may be preased to dtrect the Respondent Nos.3 to dispose of the representation made by the petitioners on 07 -07 -2025 by impounding/varidating and corecting the deficit stamp duty of the unregistered agreement, Dt 24-12-2020 pertaining to the house property purchased by the petitioner's father with respect to the property house bearing No 7-1-212rAr1 1 situated in prot No.26 consisting of Ground+ 3 upper Floors having built up area of 7615 Sq.Ft. on land measuring 326 sq'yards in the rayout of Vanaja co-operative House Buirding society Limited in Survey No.76 situated at Shivabagh Colony, Ameerpet village, Ameerpet [\rlandal, Hyderabad pending disposal of the above writ petitron Counset for the petitioner: SRt. NAGA DURGA SAROJA DHUL|PALA Counsel for the Respondents: AGp FOR STAMPS AND REGISTRATTON The Court made the following: ORDER THE HON'BLE SRI JUSTICE K'SARATH WRTT PETITION No.224OO of 2025 oRDER: Heard learned counsel for the petitioner arrd learned Assistant Government Pleader for StamPs and Registration appearing for the respondents and perused the entire material on record' With their consent, ttris writ petition is disposed of at the stage of admission'

2. The case of the Petitioner is that he is the absolute owner and Possessor of the house bearing No'7- l-212 lAl 11 on Plot No'26 admeasuring 326 Sq'Yards in the layout of Vanaja Co-Operative House Building Society Limited in SurveY No'76 situated, at Shivabagh ColonY' Ameerpet Village, Ameerpet Mandal, Hyderabad, and the same was gifted by the father of the petitioner uide Glft Settlement Agreement d'ated 24'12'2020' Thereafter' it was noticed that the above said agreement pertaining to the above said property was un-numbered' In view of the sarne, the petitioner has approached to the respondent No.4 for validation of the above said document' /'' ] I I : i l i t t 1 I i , I I I

3. The grievance of the petitioner is that when the petitioner approached the respondent No.4, he replied that the document should be impounded with penalty at the respondent No.3 with the directions of this Court and refused to validate the said document.

4. Learned Government pleader for Stamps and Registration appearing on beha_rf of the respondents, on instructions, would submit that the petitioner has not submitted any document as a_lleged in the Writ petition and if she files her Gift Settlement Agreement along with representation, they would consider the same in accordancr: with the provisions of the Indian Stamp Act, 1899 and the Rules made thereunder for impounding the document.

5. In view of the said submissions, this Court deems it appropriate to dispose of the Writ petition directing the petitioner to submit the Gift Settlement Agreement dated. 24.12.2020 aiong with representation -for impounding and collection of the deficit stamp duty under Sections 31 , 32,33, 41 and. 42 of the Act, 1899 wY 3 and if suctr document is presented' the respondent No'3 is directed to examine the same in accordance with the provisions of the Act, 1899 and as per the orders passed by this Court in W'P'No'38465 of 2022' d'ated26'10'2022 accordance with law' and take aPProPriate action rn There shal1 be no order as to costs' 6 With the above observations' the Writ Petition is disposed of.

7. Registry 1S directed to annex the order dated 26.ro.2022 1n W.P.No.38465 of 2022 alortg with this matter. Miscellaneous Petitions' peti,tion, shall stand closed' if any Pending rn this writ ,=?'..l;Yo#'a,t"+[ik ,/TRUE COPY// SECTION OFFICER To, The Principal Secretary^' .Revenue .stamps hi'ru;: Ery;*t .&#fr dt*",qilir:t'"R#rfiroto* "" The District Registrar, ( and Registrarion 1

2. J, Department' Erragadda,

4. 5 6 7 ,ff*qt,-,"ffi;,T$tttrsP"iff+'.iffi ft 1$3n%t"o'In'3r'n' (Along with a copy ot tne order in W P No 38465 of 2022 dr' 26 10 2022\ Two CD CoPies ry- BNN BS HIGH COURT DATED:31 10712025 \;' i.l ;.) , \ A- F. iit o 14 a-.. 10 AUE 2025 /_ ,"'*,.-1' .-,-/ ORDER WP.No.22400 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I I I I t ! I t t I t ! THE HON'BLE SRI JUSTICE MUMMINENI SUDHEER I(UMAR WRIT PETITION No.38465 f2022 o ORDER: Heard learned counsel appearing for the petitioners and learned Assistant Government Pleader for Stamps and Registratton appearing for the resPondents' This writ petition is f ed seeking a writ of mandamus to 2. declare the action of respondent No 3 in not receiving and validating the agreement dated 28'06 1981 sought to be submitted by the petitioners, as iliegal and arbitrary' It is the contention of learned counsel for the petitioners that 3. the petitioners, having ciaimed the rights under the agreement' dated 28 06 1981, approached respondent No 3 seeking to pay the deflcit stamp dury and to validate the said document However' respondent No 3 is stated to have not been receiving the said document for the purpose of collection of deficit stamp duty Hence' the petitioners approached this Court by ftling the present writ petition- The relevant provisions dealing with the subject matter of 4. collection of deirclt stamp duty' impounding of document etc ' are dealt with Sections 31, 32' 33' 4l and' 42 etc ' of the Indian Stamp Act, 1899 (for short, 'the Act' 1899J'

5. In the light of the above provisions of the Act, 1899, it is obligatory on the part of respondent No.3 to receive and process the document for collection of delicit stamp duty, as and when a document not duly stamped is brought to his notice. Any action on the part of respondent No.3 in refusing to receive the agreement dated 28.06.198 I for the purpose of collection of deficit stamp duty, as provided under the ls not in accordance with iaw. provrsions of the Act, 1g99,

6. In the circumstances, without going into the rnents of the case, the wrlt petition is disposed of directing respondent No.3 to receive the agreement, dated 2g.06.19g1, sought to be presented by the petitioners and process the same in accordance with larv as provided under larv for collection of deficit stamp duty u.ithin a period of six weeks from the date of receipt of presentation o[ such document by the petitioners. After collecting the deficit stamp duty, necessary certification be made on the document under Section 42 of the Act, 1899 and no endorscment as validation of the document be made. There shall be no order as to costs. Miscellaneous petitions, if any, pending in this wnt petition shall stand closed Date:26.1O.2022 KH MUMMINENI SUDHEER KUMAR, J