The High Court · 2025

Counsel for the Petitioner: SRI K.VENUMADHAV Counsel for the Respondent Nos.'t & 2: Smt.S.SRAVANTH I, AGP FOR STAMPS & REGISTRATION The Court made the following: ORDER ,,/ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE K.SARATH WRIT PETITION No.39626 of 2025 THE 24TII DAY OF DECEMBER 2025 Between: Mohammad Yakoob AND ...Petitioner The State of Telangana, Rep. b1, its Principal Secrctary, Stamps and Registration Department, Secretariat Buildings, Hyderabad and Anolher. ...Respondents ORDER: Heard Sri K.Venumadhav, Iearned counsel for the petitioner and Smt. S.Sravanthi, learned Assistant Government Pleader for Stamps and Registration appearing for the respondents and perused the entire material available on record. With their consent, this Writ Petition is disposed of at the stage of admission itself

2. The case of the petitioner is that he filed an application before the respondent No.2 on 08.12.2025 stating that he has purchased the open land to an extent of 5082 Sq.yards (or equal to 4249.19 Sq. me ters) IN Sy.No.102, situated at Thimmapur Viltage, Hanumakonda Mandal, Warangal Urban District, through a simple 2 Sale Deed dated 20.06.200 1 from one Syed Ali \ urtaza eadri and requesting to 'arrdate the same as per the provi; or-rs of the Indian Stamp Act, 1899 (for brevity, "the Act, 1899"). It ir; rhe rurther srated that similar issue re, for consideration in a batcl or writ pcritions uide common orcler dated 2g.O2.2023 in W.p.No.t. ltOg of 2022 and batch and this Cor-rrt, after elaborate discussron . rgarrling Chapter IV, particularl,.Sections 35,40,41 and 41A of tlr: Ar:t 1g99. held lhat the Registr.r or tl-re orficer or person entitred t c recc.ive e'idence is under an obligatiorl to collect the deficit stam I , clut]. alo,g rvith penaltr" while referrir-rg to the said provisions, r rr s court aliolved the said batch of \Vrit petitions, directing the r. rpective District Registrars/ Sub- Registrars to receive the subjecr_ .locuments process them for collection of deficit stamp dutl, ,.itl_r or ra.ithout penaltl:. clepending on lacts of the case under t.r r provisions of Chapter IV of the Act. 1g99. The process was to be <., mpleted rvithin a period of four (4) u,eeks from the date of preser tation of such documents b-v the respective petitioners. In vie.r of the same, learned counsel requested this court to alrow the wr-it petrtion also. 3. Learned Assistant Government pleader for Stamps and Registration appearing for the respondents submits hat the State has not filed any appeals against the commor order dated 28.02.2023 passed bi. this Court in W.p.No.429O E of 2022 and 3 batch and the said order has attained finality. Learned Assistant Government Pleader has also not disputed that the facts of the present Writ Petition are squarell, covered by the common order dated 28.02.2023 passed in W.P.No.42908 of 2022 and batch. In vielv of thc same, Iearned Assistant Government Pleader requested this Court to pass appropriate orders.

4. In view of the aforesaid submissions made by both sides, this Writ Petition is disposed of in terms of the common order dated

28.O2.2023 in W.P.No.429O8 of 2022 and batch and for the reasons alike.

5. The Registry is directed to annex a copy of the common order dated 28.02.2023 in W.P.No.4290a of 2022 and batch a.long w,ith th is order. Miscellaneous petitions, if any, pending in this Writ Petition, shall stand closed. There shall be no order as to costs SD/.P. PONNA KRISHNA ASSISTANT REGISTRAR 6 SECTION OFFICER //TRUE COPY// To,

1. The Principal secretary to the Stamps & Registration Department, Secretariat Buildings, Hyderabad.

2. The District Registrar, Warangal (R.O.), Warangal Proper and District' 3. One CC to SRI K.VENUMADHAV, Advocate [OPUC] 4.TwoCCstoGPFoRSTAMPS&REG|STRAT|oN,HighCourtfortheState of Telangana at Hyderabad . [OUTI

5. Two CD Copies " ilii;.g;iih I iopy or tne common order dated 28.02'2023' in W'P'No'42908 of 2022) & HIGH COURT DATED:2411212025 i \) \ U F o 'i't 04 !.i i:- i) :.: ORDER WP.No.39626 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 06 08 2022 - wp_42908_2o22.pdf https://csis.ahc.gov. in/hcorders/2o2llwplwp 42908 2022.pd1 a;. THE HOI{'BLE SRI JUSTICE MUMMINENI SUDHEER KUMAR WRIT PETITION NOs.42908 43247 44048 45235 AND 45579 0F 2022 COMMON ORDER: ln all these Writ Petitions, the common issue has come up for consideration and as such all the matters are being disposed ol by this common order.

2. The petitioners in the respective lVrit Petrtions claim to have approached the respondent-District Registrar/Sub- Registrar (hereinafter referred to as "the Rcgistrar") for the purpose o[ payment of deficit starnp durv on the respective documents as the stamp duty that was engrossed on the respective documents is not sufhcient in terms of the stamp duty fixed under the provisions of the Indian Stamp Act, 1899 ("the Act, 1899" for brevity), but the respondent-Registrar rellsed to receive the said documents without assigning any reasons artd as such the petitioners approached this Court by filing these Writ Petitions.

3. This Court, having noticed the repeated Writ Petitrons being filed on the very same ground, requested Mr, P. Rajasripathi Rao, learned Government Pleader for Stamps I of 5 2/4/2026,3115 PM Microsoft Wor,l - wp_42908 2022 - rvp 12906 2tJl2.pd1- https://ciis.tsl r( gov irlhcordenj/2 ' and Registration, to assist the Court to pass a r:c r rprehensive *.r.no..,l 8f;d'o. ,ozz & ) ATCH orcler that tan bc made applicable in alI such simili r situations.

4. Hcarcl all the learned counsel for the ir,:li ioners and Mr. P. Raja s rip;rt l.ri Rlo, Icarncd Government Pleacl( r for Stamps and Registr:rtrorr lor the respondents.

5. The \ct, 1899 stipulates the stamp duty that i payable in respect of various documents covering differerr types of transactiorrs and in terrns o[ the same, the staml) ( uty that is hxed under the provisions of the Act, 1899 is requir, to be paid depcnclinq on thc villue of the srrbjcct matter of tI { rcspectiv(l documcnts. ln {)asc, if any such documents are no ;ufhcientll' starnped. the A(t, 1899 provides for collection r;1- s rch deficit stamp dutv by thc Registrar, erther by collecting thc dcficlt stamp duty or collecting the same with penalty, "hich may extend upt() ten timcs of the deficit stamp duty that s payable. This aspect cf rhc matter, i.e. the instrumentri not duly stamped, is deall nith under Chapter IV of the Acr , 1899, i.e. Sections 33 t() r+8 of the Act, 1899 and on collect ( :r of such stamp duty, a certiftcation is required to be rntLr e on the respective documents under Section 42 of the Act 1899 by making an cndorsement that the proper duty or the l) oper duty and penalry have been levied in respect of the sard locument 2of5 2/4 20:6, 3:15 PM 908_2022 - W_4290E 2022.pdt https: //csi s. tshc. gov. in/hcorders/2022|wp/wp _42908 _2022.pdl 3 MSK,J w.P.NO.4290a OF 2022 & BATCH and the name and residence of the person paying such dehcit stamp duty and penalty. In tcrms of Section 35 of the Act, 1899, the instruments, which are not duly stamped, are irradmissible in evidence and as such, the parties concerncd mal approach the Registrar secking to pay the dehcit stamp duly or stamp duty with penalty. In terms of the provisrons contained in Chapter IV of the Act, 1899, it is obligatory on the part ol the Registrar to collect the deficit stamp dutlz as and s,hen such documents, which are insulficiently stamped, are brought beforc him and it is only on collection of such dellcit starnp dufy, the Registrar can release such documents.

6. No doubt, the Commissioner and Inspector General of Stamps and Registration has issued vaJious circulars, instructing the Registrars to follow certain procedure in the matter of collecting the defrcit stamp duty and the same is also being termed as an act of validating a document. This Court, having considered such circulars, vsherein the collection of stamp duty is called as validating the respective documents, found fault with the same and directed not to permit the act of collecting deficit stamp duty as validation of the documents in W.P.No.163l0 of 20 19 dnd batch. 3 of 5 2/4/2026,3:15 PM Microsoft Word - wp..a19o8_2022 _ s.p- 42908 2022-pdf hq,' r r \. tshc-go\.rrVhcorders/2 4 7 . missioner and rf p<twer. under MSK,J w.E. to.42goa oF 2022 Learned Government pleader for s,u-p. ,rt ffiil.ar,on brought to thc notice of this Court various cir( tlars issued bv the Cornrnissioner and Inspector General I - Stamps and Regislr-ation. On being askecl about the sourr:t whLcir various circulars g,ere issued by the Cor Insp(clor Ciencral of Starnps and Registration, I 'aling with the matter of collection of dcficit stamp dutv and 'estricting the power of Regisrrar in the rnatter of collecting sLr( r st.rmp dLrty, Mr. P Rajasripathi Rao, learncd Government plt:r,, and Rcgistration. lirirly submitted that there is : r of pou'er [<rr issuitrg all such circulars and thil issued only in the public interest to avoi, fraudulent transa(.tions and documents being brought into eji rtence in the guise ol valrclation of such documents. As the;r is no such power io rpstri.r tl)e Reqistrars from collecting , -ficrr stamp duty, once the documents are presented beforc tl tm and thc party presenting such docrrments is ready and willr I to pay the deficit slamp duty, lt is an obligation and legal dut r on the par_t of the Registrar to collect the deficit stamp duty. 8. Thus, rrnder Chapter IV of the Act, 1899, rr particular under Sections 35,40, 41 and 4lA, the Registrar o_ the C)fhcer :hey were i l er lor Stamps suc.h source 4 of5 2/4i2026,3:15 pM 429 O8 _2022 - w p _42908 _2022.P df htps://csis.tshc.gov-inlhcodersl2!22lwpl wp 42908 2022.pdi MSK,J w.P- 0.42904 oF 2022 & BATCH or the person entitled to receive evidence are under obligation to collect the deficit stamp duty or deficit stamp duty with penalty.

9. In the hght of the above, any action on the part of the respective Regrstrars in refusing to receive the documents prescnted for payment of the deficit stamp duty or refusing to collect the deficit stamp duty wjth penalty or without penalty, as the case mav be, cannot be said to be in accordance with law and on the other hand, it is contrary to the intention of the LegislaLure, as is evident from under Chapter IV of the Act,

10. In tl.re light of the above, all the Writ Petitions are allorved dircctrng the respective District Registrar/ Sub-Registrar to receive the subject documents and process the same for the purpose of collection of defi.cit stamp duty with or without penalty, depending on facts of the case, under the provisions of Chapter IV of the Stamp Act, 1899 and complete the process within a period of four (4) weeks from the date of presentation of such document by the respective Petitioners. There shall be no order as to costs. Miscellaneous applications, if any, pending shall stand closed. 28ft February 2O23 RRB (MUMMINENI SUDHEER KUMAR, JI 5 of 5 214/2O26,3:15 PM