IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE N.V. RAMANA WRIT PETITION NO : 4061 of 2008 Between: 1 Patel Srinivas Reddy, S/o. Sri P.Gopal Reddy, M/s Pilicon Projects & Infrastructures,a registered Partnership firm, rep by its Managing Partner, R/o.Flat No.54, HUDA Heights, Adjacent to MLAs Colony, Road No.12, Banjara Hills, Hyderabad. 2 M.Prabhakar Rao,S/o.late M.Pothanna, M/s Pilicon Projects & Infrastructures,a registered Partnership firm, rep by its Managing Partner, R/o.H.No.12-13-307/402, Street No.19, Tarnaka, Secunderabad- 500 017. ..... PETITIONER(S) AND 1 The District Registrar (Registration & Stamps) Govt., of A.P., R.R.Dist., at Hyderabad. 2 The Sub-Registrar (Registration & Stamps) Rajendranagar, R.R.Dist., .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to to issued any appropriate Writ, order or direction more in the nature of Writ of Mandamus directing the Respondents herein more particularly 2nd Respondent i.e. Sub-Registrar (Registration & Stamps), Rajendranagar, R.R. Dist to admit and register the document i.e. Development Agreement-cum-General Power of Attorney dated 02-02- 2008 presented by the Petitioner firm which was given pending registration No.38/08 dated 18-2-2008 on the file of Sub-Registrar office, Rajendranagar, R.R.Dist., without demanding any stamp duty on the interest free security deposit amount of Rs.60,00,000/- (Rupees Sixty lakhs) mentioned in the document subject to the compliance of the provisions of Indian Stamp Act 1899 and the Registration Act and the Rules made there under and set aside the Notice issued by the 2nd Respondent vide NO.44/08 dated 18-2-2008 by duly declaring the action of the 2nd Respondent in issuing the above impugned notice as illegal, arbitrary, violation of provisions of Indian Stamp Act, 1899 and contrary to the orders issued by the Govt., in G.O.Ms/No. 1475 dated 30-7-2005 and pass Counsel for the Petitioner:MR.V.RAVI KIRAN RAO Counsel for the Respondent No.: GP FOR REVENUE The Court made the following : THE HON'BLE SRI JUSTICE N.V. RAMANA Writ Petition No. 4061 of 2008 Order: Questioning the impugned notice dated 18.02.2008, issued by the 2nd respondent, based on the instructions given by the Commissioner and Inspector General of Registration and Stamps in D.O. Letter dated 09.10.2003, directing the petitioners to pay stamp duty @ 5% on the security deposit amount of Rs.60,00,000/- mentioned in the document i.e., Development Agreement-cum-General Power of Attorney, dated 02.02.2008, and also directing them to pay stamp duty @ 1% on the market value of the property, which comes to Rs.5,77,65,500/- (calculated @ Rs.3850/- per Sq. Yard), the petitioners filed the present writ petition. When the matter is taken up for admission, it is submitted by the learned counsel for the petitioners and admitted to by the learned Government Pleader for Revenue that the subject matter of this writ petition is squarely covered by the judgment of this Court passed in W.P. No. 18951 of 2007, dated 11.10.2007, wherein this Court considered similar issue and allowed the said writ petition holding that the demand made by the registering authority, based on the clarification issued by the Inspector-General of Stamps and Registration in D.O. letter dated 09.10.2003, runs contrary to the orders issued by the Government in G.O. Ms. No. 1475, dated 30.07.2005, and there is no basis for charging the stamp duty of 5% on the deposit amount mentioned in the Development Agreement-cum-General Power of Attorney. Hence, following the judgment in W.P. No. 18951 of 2007, dated 11.10.2007, the writ petition is allowed and the impugned notice dated 18.02.2008 is set aside. The 2nd respondent, namely the Sub-Registrar, Registration and Stamps, Rajendranagar, Ranga Reddy District, is directed to consider the document presented by the petitioners for registration without demanding any stamp duty on the deposit amount, but, however, such consideration shall be subject to compliance of the provisions of the Indian Stamp Act, Registration Act and the rules made thereunder. No costs. ___________________ N.V. RAMANA, J. Date: 28.02.2008 Note: Issue CC in one week. (B/O) Nsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{LS}