High Court · 2025

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ, order or direction more. particularly one in the nature of writ of Mandamus declaring the action of the Respondents more particularly Respondent No.2 herein in refusing to receive the deficit stamp duty prevailing as on 25-12-2011 and iihpounding the Agreement of Sale dated 25-12-2011 as per sections 31 , 32, 33 rand 41 of lndian Stamp Act' in respect of land admeasuring 424 Sq.Yards., in Sy.No.104, situated at tvlarkendeya Colony, Godavarikhani, Ramagundam Mandal, Karimnagar District, as illegal, arbitrary, in violation of principles of Natural Justice beside being in violation of lndian Stamp Act and consequently to direct the respondent No.2 herein to impound the Agreement of Sale dated 25-12-2011 as per sections 31, 32, 33 and 41 of lndian stamp Act in respect of land admeasuring 424 Sq.Yards., in Sy.No.104, situated at Markendeya Colony, Godavarikhani, Ramagundam Mandal' Karimnagar District, forthwith by receiving the deficit stamp duty prevailing as on 25-12-2011 lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondent No.2 herein to impound the Agreement of Sale dated 25-12-2011 by leving minrmum penalty as per sections 31' 32' 33 and 41 of lndian Stamp Act in respect of land admeasuring 424 Sq Yards ' in Sy No.104' srtuated at Markendeya Colony, Godavarikhani, Ramagundam Mandal' KarimnagarDistrict,forthwithbyreceivingthedeficitstampdutyprevailingason 25-12-2011 , pending disposal of the above writ petition. Counsel for the Petitioner: SRI KATIKA RAVINDER REDDY Counsel for the Respondents: SMT S'SRAVANTHI' AGP FOR STAMPS & REGISTRATION The Court made the following: ORDER THE HONOURABLE SRI JUSTICE K.SARATH ORDER: WRIT PETITION No. 23517 of 2025 Heard Sri Katika Ravinder Reddy, learned counsel appearing for the petitioners and Smt. S.Sravanthi, learned Assistant Government pleader for Stamps and Registration appearing for the respondents. With their consent, this Writ Petition is disposed of at the stage of admission itself.

2. Learned counsel appearing for the petitioners would submit that the issue involved in this writ petition is squarely covered by the order passed by this Court in W.P.No. 15322 of 2023, dated 19.06 .2023 and requested to pass similar order in this matter a_lso.

3. The learned Assistant Government pleader for Stamps and Registration did not dispute the submission made by the learned counsel for the petitioners with regard to disposal of W.P.No. 15322 of 2023, dated 19.06 .2023 and requested to pass aprpropriate orders.

4. In view of the submissions made by the both sides and by following the Orders passed by this Court in W.P.No.15322 of 2023, dated 19.06.2023, this writ petition is disposed of by setting aside the impugned Memo t 2 'I No.G1/289512025, dated. 07.O7.2025 and respondent No.2_ District Registrar is directed to receive the Agreement of SaIe, dated 19.05.20 1 1, sought to be presented by the petitioners a,d p'ocess the same in accorda,ce with law for collection of deficit stamp duty within a period of six weeks from the date of presentation of such document by the petitioners. In case of collecting the deficit stamp duty, necessary certilication be made on the document under Section 42 of the Act, 1899 and no endorsement as validation of the document be made.

5. Accordingly, the Writ petition is disposed of. No order as to costs

6. Registry is directed to annex copy of the order in W.P.No. 15322 of 2023, dated 1g.06.2023 along with this order.

7. Miscellaneous petitions, if any, pending in this writ petition, sha_ll stand closed. //TRUE COPY// SD/.K. SREE RAMA MURTHY PUTY REGISTRAR SECTION OFFICER To,

1. The Principal Secretary (stamps and Registration), secretariat Building, Hyderabad, State of Telangana.

2. The District Registrar, Karimnagar District. 3. One CC to SRI KATIKA RAVINDER REDDY, Advocate [OPUC] -:7 4 Two CCs to GP FOR STAMPS AND REGISTRATION, High Court for the State of Telangana at Hyderabad [OUT]

5. Two CD Copies (Along with the copy of order dated 't9.06.2023, in W.P.No. 15322 of 20231 BSR BS 1,p- HIGH COURT DATED:1 110812025 I ( I I 1 \1ok + -) !-) !,r 21 NB \iP o o ES r',6T Ct\ g-g , ORDER WP.No.23517 of 20?5 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS E.r , ,//t' -/ THE HON'BLE SRI JUSTICE MUMMINENI SUDHEER KUMAR WRIT PETITION No.1 5322 of 2o23 ORDER: Heard learned counsel appearing for the petitioner and learned Assistant Govemment pleader for Stamps and Registration appearing for the respondents.

2. This writ petition is filed seeking a writ of mandamus to declare the action of respondent No.3 in not validating the Simple Sale Deed, dated 26.02.2016, sought to be submitted by the petitioner, by issuing Memo No.G1/ 2430 /2023, d,ated. 31.05.2023, as illegal and arbitrar5r, and consequently to set aside the Memo, daied 3\.O5.2O23, and to direct respondent No.3 to validate the said document.

3. It is the contention of learned counsel for the petltioner that the petitioner, having claimed the rights under the Simple Sale Deed, dated 26.02.2O16, approached respondent No.3 seeking to pay the deficit stamp duty 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 dehcit stamp dut5r. ,Hence, the petitioner approached this Court by hling the present writ petition. \-l - .t

4. The relevant provisions dealing with the subject matter of collection of deficit stamp duty, impounding of document etc., are dealt rryith Sections 31, 32, 33, 47 and 42 etc., of the Indian Stamp Act, 1899 (for short,'the Act, 1899')- In the light of the above provisions of the Act, 1899, it

5. is obligatory on the part of respondent No.3 to receive ald process the document for collection of dehcit stamp duty ald as and when a document is not duly stamped, the same is to be brought to his notice. Any action on the part of respondent No.3 in refusing to receive the Simple Sale Deed, dated

26.02.2016, for the purpose of collection of deficit stamp duty, as provided under the provisions of the Act, 1899, is not in accordance with law.

6. In the circumstances, \,ithout going into the merits of the case, the impugned Memo, dated 3I .OS .2023, is set aside and respondent No.3 is directed to receive the Simple Sale Deed, d,ated 26.O2.2OI6, sought to be presented by the petitioner and process the same in accordance with law for collection of delicit stamp duty within a period of six weeks from the date of presentation of such document by the petitioner. In case of t collecting the delicit stamp duty, necessary certihcation be 7 3 made on the document under Section 42 of the Act, lg99 and no endorsement as validation of the document be made.

7. The writ petition is accordingly allowed. There shall be no order as to costs. Miscellaneous petitions, if ariy, pending in this writ petition shall stand closed. Date:19.06.2023 KH MUMMINENI SUDHEER KUMAR, J