IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD FRIDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND ELEVEN PRESENT THE HON'BLE SRI JUSTICE N.RAVI SHANKAR CIVIL REVISION PETITION NO.2245 OF 2007 Between : M/s. Avinash Estates & Resorts Ltd., .... PETITIONER A N D The District Registrar of Assurance-cum- Collector and another. …RESPONDENTS THE HON'BLE SRI JUSTICE N. RAVI SHANKAR CIVIL REVISION PETITION NO.2245 OF 2007 O R D E R: This Civil Revision Petition is filed questioning the order of the Principal Senior Civil Judge, Visakhapatnam passed under Section 47-A of the Indian Stamp Act confirming the Stamp Duty assessed by the Collector in respect of a document which is a sale deed. The said sale deed was admittedly taken in the name of an individual by name A.Avinash. However, it is seen that the Civil Revision Petition has been filed by a Company called M/s. Avinash Estates and Resorts Limited which is a distinct juristic person when compared with the individual in whose name the sale deed stands. This is agreed to by the learned counsel Sri A.Raghavaiah, appearing for the petitioner in this Civil Revision Petition. If at all if anybody is aggrieved by the order of the Principal Senior Civil Judge in a case like this the aggrieved person must be the person in whose name the sale deed is taken but not others. In the circumstances upholding this objection raised by the learned Government Pleader the Civil Revision Petition is dismissed as not maintainable. However, it shall be open for the person in whose name the sale deed stands to work out his remedies which are available to him under law. There shall be no order as to costs. _____________________ N.RAVI SHANKAR, J FEBRUARY 25, 2011. YVL