THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY WRIT PETITION No.6970 of 2009 ORDER: The petitioner executed a sale deed, in favour of Sri Kande Pitchaiah and others, on 04.02.2008, transferring 224 square yards of land, bearing Door No.4-1-9, 4th lane, Laxmipuram, Guntur. Subsequently, the parties to the transaction agreed for cancellation of the document. Accordingly, a deed of cancellation was presented before the 3rd respondent. Complaining that the 3rd respondent did not take any steps on the document, the petitioner filed W.P.No.3174 of 2009. The writ petition was disposed of, on 18.02.2009, directing the 3rd respondent herein to take necessary steps on the document. The 3rd respondent issued notice, dated 02.02.2009, to the petitioner, requiring him to pay deficit stamp duty and registration fee of Rs.2,06,890/-. The petitioner contends that, according to Clause 15 of Schedule I-A of the Registration Act, 1908 (for short ‘the Act’), the stamp duty payable for cancellation is only Rs.30/- and there is no basis for the impugned notice. Heard learned counsel for the petitioner and learned Government Pleader for Revenue. It appears that the Government has geared up the registration offices to earn as much revenue as possible. A mechanism, which was a device to provide proof and authenticity of transactions, has completely been converted to a revenue earning mechanism. The petitioner had already paid the stamp duty on the sale deed, dated 04.02.2008. The law provides for cancellation of a deed. Such cancellation would not bring about any independent transaction and would have the effect of annulling whatever has taken place. Obviously, for that reason, the Legislature provided for payment of a meager fee. Strictly speaking, the parties must be entitled to get back the stamp duty and registration charges paid on earlier transaction, if it was annulled. The 3rd respondent placed a twisted interpretation on the provision and placing reliance upon certain departmental circulars, he insisted the petitioner to pay the amount in geometrical proportions. Clause 15 of Schedule I-A of the Act, does not permit of any doubt or second opinion as to its purport. The Writ Petition is accordingly allowed and the impugned notice is set aside. The 3rd respondent is directed to process the document, without insisting on payment of any additional stamp duty or registration charges and release the document within 15 days from the date of receipt of a copy of this order. There shall be no order as to costs. ____________________ L.NARASIMHA REDDY, J. Dated:02.04.2009. Note: Furnish C.C. by Monday. (B/o) GJ