ORDER : C.V. Nagarjuna Reddy, J. 1. This civil revision petition arises out of order dated 1.10.2015 in OS No. 298 of 2012 on the file of the II Additional District & Sessions Judge, Guntur. Shorn of unnecessary facts, the only point arises for consideration in this case is whether the suit agreement of sale in respect of house property is liable for stamp duty under Article 6(A) of Schedule I-A of the Indian Stamp Act, 1899 (for short, 'the Act'), or Clause (B) of the said Article. The lower Court has taken the view, and in my view rightly, that as the sale pertains to a house, Article 6(A) is attracted. However, Mr. J. Prabhakar, learned Counsel for the petitioner, submitted that Clause (B) of Article 6 is attracted to the present case. 2. Clauses (A) and (B) of Article 6 of Schedule-I-A of the Act, read as under: Description of Instrument Proper stamp duty 1 to 5. 6. AGRREMENT or MEMORANDUM OF AN AGREEMENT not otherwise provided for: (A) Where the value -- (i) does not exceed Rs. 5,000/- Ten Rupees (ii) exceeds Rs. 5,000/- but does not exceed Rs. 20,000/- Twenty Rupees (iii) exceeds Rs. 20,000/- but does not exceed Rs. 50,000/- Fifty Rupees (iv) exceeds Rs. 50,000/- One hundred Rupees (B) If relating to construction of a house or every one building including a multi-unit house or part thereof building or unit of apartment/flat/portion value or the of a multi-storied building or for cost of the proposed development/sale of any other immovable construction/development of property. such property as the case may be, as mentioned in the agreement or the value arrived at in accordance with the schedule of rates prescribed by the Public Works Department authorities whichever is higher. Five Rupees for hundred rupees on the market estimated 3. From the above extracted provision, it is clear that an agreement or memorandum of an agreement, not otherwise provided for, falls under Article 6(A). In my opinion, clause (B) attracts either of the two activities viz., (i) construction of a building, or (ii) development or sale of immovable property. Where the agreement pertains to sale of a building already constructed, without involving construction or development, clause (A) of Article 6 is attracted. 4. In view of the above, I do not find any illegality or jurisdictional error in the order of the lower Court.
Where the agreement pertains to sale of a building already constructed, without involving construction or development, clause (A) of Article 6 is attracted. 4. In view of the above, I do not find any illegality or jurisdictional error in the order of the lower Court. The civil revision petition is accordingly dismissed. As a sequel to dismissal of the civil revision petition, CRP MP No. 6716 of 2015 shall stand disposed of as infructuous.