9911796707
TMI Blog2001 (3) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed and put in the proper track. 3. Appellant filed a civil suit before the Munsif Court, Madanapalle (Andhra Pradesh) as early as 1988. The main relief claimed in the suit is enforcement of an agreement executed on 26.6.1986 for sale of an immovable property. When the agreement was produced in court it was found to be insufficiently stamped and the learned Munsif impounded it and forwarded the instrument to the Revenue Divisional Officer (RDO) for the purpose of taking further action on it(the Collector must have delegated his powers to the R.D.O. in that behalf). He called for a report from a subordinate revenue officer regarding the real market value of the property which is mentioned in the document. 4. On the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the difference, if any, in the amount of duty is paid by the person liable to pay the same, after deducting the amount already deposited by him. Even though the appellant made a plea before the High Court for giving him some time to pay the amount learned Single Judge found that no such time can be granted at that stage since he has already preferred the appeal. Learned Single Judge did not consider whether an appeal would otherwise have been maintainable before the Civil Judge. Hence the revision petition was dismissed with the following observations: Deposit of amount is a condition precedent for filing the appeal. The Court has no power to grant any relaxation to any party in the matter of deposit of amount as required unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when that document is presented for registration. Sub-section (1) of that section says that where the registering officer while registering any instrument has reason to believe that the market value of the property which is a subject matter of such instrument has not been truly set forth in the instrument, or that the value arrived at by him as per the guidelines prepared by the Government, he may keep such instrument pending and refer the matter to the Collector for determination of the market value of the property. 10. Sub-section (2) of Section 47A of the Act says that the Collector shall have the power to determine the market value of the property which is the subject matter of such instrument and the duty payable thereon. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text Section 38 is to be looked into. It is extracted below: 38. Instruments impounded how dealt with.- (1) Where the person impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits, such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf. (2) When such instrument has been impounded only because it has been written in contravention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We refrain from expressing any opinion on the said plea as it is open to the parties to raise their contentions regarding the nature of the document before the trial court. In the present case the trial court should have asked the appellant, if it finds that the instrument is insufficiently stamped, as to whether he would remit the deficient portion of the stamp duty together with a penalty amounting to ten times the deficiency. If the appellant agrees to remit the said amount the court has to proceed with the trial after admitting the document in evidence. In the meanwhile, the court has to forward a copy of the document to the Collector for the purpose of adjudicating on the question of deficiency of the stamp duty as provided in Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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