High Court · 2025

Petition under Article 226 of the constitution of lndia praying that. in the circumstances stated in the affidavit fired therewith, the High court may be pteased topleased to issue an order or direction more particularty one in the nature of writ of mandamus or any other appropriate writ declaring the action of 2 authoritv in not processins the Asreement of sare dated :"::1g^1ai.,l^o :'-.:'-:," Tor the same in accordance witt the provisions of the Aft, even though the same was received and acknowtedged by the :::,,n :on,: respondent No''2 on 06-10'2025, is nothing but arbitra-ry,.illegal, null and void and violative of principles of natural justice and also violative of Articfes 14 and 21 of the Constitution of lndia and also violative of provisions of lndian Stamp Act' consequenfly direct the respondent No. 2 authority to process the Agreement of sale dated 21-01-2023 for impounding of the same in accordance of the provisions of lndian Stamp Act. ]rmpounding / I I ffiderSection151CPCprayingthatinthecircumstancesstated in the affidavit fired in support of the petition, the High court may be pleased to direct the respondent No. 2 authority to process the Agreement of Sale dated 21- 01_2023for impounding of the same in accordance of the provisions of rndian StamP Act' CounSel for the Petitioner:SRl' K' VENUMADHAV Gounsel for the Respondents: sl[rsrS$t*TrTt AND REGlsrRArloN : The Court made the following: ORDER THE HONOURABLE SRI JUSTICE K.SARATH WRIT PETITION No.36OOl of 2O25 ORDER: Heard Sri K.Venumadhav, Iearned Counsel appearing for the petitioner and Smt S. Sravanthi, learned Assistant Government Pleader for Stamps zrnd Registration appearing for the respondents and perused the material on record. With their consent, this Writ Petition is disposed -of at the stage of admission itself.

2. Learned Counsel appearing for the petitioner would submit that the issue involved in this writ petition is squarely covered by the order passed by this Court in W.P.No.L5322 of 2023, dated L9.O6.2O23 and requested to pass similar order in this matter also.

3. The learned Assistant Government Pleader for Stamps and Registration did not dispute the submission made by the learned Cclunsel for the petitioner with regard to disposal of W.P.No. L5322 of 2023, dated 19.06.2023 and requested to pass appropriate 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. L5322 of 2023, dated 19.06.2023, this r,vrit petition / \ .- \ -F.:+$! 2 is disposed of directing the respondent No.2 to receive the Sale Deed dated 21.01 .2023, sought to be presented by the petitioner and process the same in accordance with law for collection of deficit stamp duty within a period of six (06) weeks from the date of presentation of such document by the petitioner. In case of collecting the deficit stamp dut5r, necessary certification be made on the document under Section 42 of the Indian Stamp Act, 1g99 and no endorsement as va_lidation 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 19.O6 .2023 dong with this order.

7. Miscellaneous petitions, if any, pending in this writ petition, shall stand closed. SD/-P. PONNA KRTSHNA ASSISTANT REGISTRAR //TRUE COPYII CTION OFFICER To,

1. The Principal Secretarv tb.the Stamps and Registration Department, State df . J:1"R991.", Secreta riai Eiuiiai"sC; A;#;bil:"''"'' .d,W,flT8ft 6 oE U8lli' Sfi e',::,.f, 'l$: % g::1:?g J,iH",,,d District

4. Two CCs to GP FOR STAMPS AND REGISTF{ATIOI'I , High Court for the 5. Two CD CoPies State of Telangana. [OUT] q. DAN BS HIGH COURT DATED:2711112025 \ \ ORDER WP.No.36001 of 2025 DISPOSING THE WRIT PETITION WITHOUT COSTS _,...--'.-- .._ i,l-.- .-i.-" ,a , ,- - ,,- i.. :*j-.':"-:--- --' .; . r. v i^r . j _ .' '.i..' 17 rrt ffiE ..)' )t THE HON'BLE SRI JUSTICE MUMMINENI SUDHEER KUMAR WRIT PETITION No.15322 of 2O23 ORDER: Heard learned counsel appearing for the petitioner and learned Assistant Government 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.G1/243O12O23, dated 3L.O5.2O23, as illegal and arbitrar5r, and consequently to set aside the Memo, dated 3L.O5.2O23, and to direct respondent No.3 to validate the said document.

3. It is the contention of learned counsel for the petitioner that the petitioner, having claimed the rights under the Simple Sale Deed, dated 26.02.2016, 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 deficit stamp duty. Hence, the petitioner approached this Court by filing the present writ petition. a

4. The relevant provisions dealing with the subject matter of collection of deficit 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 deficit stamp duty and 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, without going into the merits of the case, the impugned Memo, dated 31.05.2023, is set aside and respondent No.3 is directed to receive the Simple Sale Deed, dated,26.02.2016, sought to be presented by the petitioner and process the same in accordance with law for collection of deficit stamp duty within a period of six weeks from the date of presentation of such document by the petitioner. In case of collecting the defrcit stamp duty, necessa.rJz certification be made on the document under Section 42 of the Act, 1899 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 any, pending in this writ petition shall stand closed. Date:19.O6.2023 KH a, 4 THE HON'BLE SRI JUSTICE MUMMIIYENI SUDHEER KUMAR Date:79.06.2023 KH