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Uttarakhand High Court · body

2015 DIGILAW 210 (UTT)

RAKESH KUMAR AGARWAL v. STATE OF UTTARAKHAND

2015-04-16

ALOK SINGH

body2015
JUDGMENT : Hon’ble Alok Singh, J. (Oral) Present petition is filed assailing the judgment and order dated 13.11.2002 passed by the Collector, Champawat as well as order dated 25.02.2004 passed by the Commissioner, Kumaun Division whereby petitioner was asked to pay stamp duty of Rs. 56,405/- and registration fee of Rs. 251/- and revision, arising therefrom, was dismissed. 2. The Tehsildar, Champawat has made a complaint to the Collector, Champawat annexing therewith photostat copy of the unregistered transfer deed dated 31.03.1995, stating therein that petitioner herein had purchased 264.33 Sq. Metre land along with Kachha House standing thereon from Vishnu Dutt on the stamp duty of Rs. 100/- only. Therefore, petitioner has to pay stamp duty as well as registration fee. Proceedings under Section 47 (A) of the Stamp Act was initiated against the petitioner and ultimately learned Collector was pleased to hold that land was transferred in favour of the petitioner pursuant to the unregistered sale deed dated 31.03.1995, therefore, petitioner is liable to pay stamp duty thereon along with registration fee and revision arising therefrom was dismissed. Therefore, petitioner has approached this Court by way of present writ petition under Article 226 of the Constitution of India. 2. Section 54 of the Transfer of Property Act, 1882 reads as under: 54. “Sale” defined- “Sale” is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. Sale how made: Such transfer, in the case of tangible immovable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument. In the case of tangible immovable property of a value less than one hundred rupees, such transfer may be made either by a registered instrument or by delivery of the property. Delivery of tangible immovable property takes place when the seller places the buyer, or such person as he directs, in possession of the property. Contract for sale: A contract for the sale of immovable property is a contract that a sale of such property shall take place on terms settled between the parties. It does not, of itself, create any interest in or charge on such property. 4. As per the mandate of Section 54 of the Act, immovable property having valuation of more than Rs. It does not, of itself, create any interest in or charge on such property. 4. As per the mandate of Section 54 of the Act, immovable property having valuation of more than Rs. 100/- can only be sold by registered Sale deed and not otherwise. Since alleged deed is not a registered one, therefore, it cannot be treated as sale deed and petitioner has not acquired any title pursuant to the impugned deed dated 31.03.1995. 5. Moreover, original deed was never forwarded to the Collector and only photostat copy of the alleged deed was forwarded to the Collector and photostat copy is not admissible in evidence. Since, petitioner has not acquired the title and right pursuant to the deed dated 31.03.1995, therefore, there is no question of making payment of stamp duty treating the same as sale deed. If unregistered sale document is treated as the sale deed, then it would be in violation of Section 54 of the Transfer of Property Act. Therefore, registered document can only be treated as sale deed. Hence, there is no question of asking for payment of stamp duty thereon. 6. Consequently, writ petition succeeds and is allowed. Impugned judgment and orders dated 13.11.2002 and 25.02.2004 are hereby quashed.