IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (SPECIAL ORIGINAL JURISDICTION) FRIDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND ELEVEN THE HON’BLE SRI JUSTICE N. RAVI SHANKAR CIVIL REVISION PETITION No.1957 of 2007 BETWEEN: M/s. Avnash Estates & Resorts Ltd., a company incorporated under Companies Act, 1956 rep. by its Director Sri A.T.Rayudu … PETITIONER(S) And The District Registrar of Assurance-cum-Collector under Section 47 (A) of Indian Stamp Act, Visakhapatnam and another … RESPONDENT(S) HON’BLE SRI JUSTICE N.RAVI SHAKAR CIVIL REVISION PETITION No.1957 of 2007 ORDER: This revision petition is filed against an order of the Principal Senior Civil Judge, Visakhapatnam, dismissing CMA No.3 of 2005 by which the learned Senior Civil Judge confirmed the order of the District Registrar of Assurance-cum-Collector, Visakhapatnam, under Section 47(A) of the Indian Stamp Act. The controversy pertains to the valuation of the properties under a sale deed dated 31.01.2005. It is seen that the said sale deed was obtained by one Sri A.Avnash in his individual name. The CMA in question was filed by a limited company called M/s.Avnash Estates and Resorts Limited and the same limited company is the petitioner in this revision petition. It may be noted that when a sale deed is taken in the name of one person another person or a limited company which is a juristic person cannot question the valuation. Hence it follows that on this ground alone this revision petition is not maintainable. 2. Accordingly the revision petition is dismissed. It shall be open for the person in whose name the sale deed stands to pursue the remedies which are available to him under law. No costs. _____________________ N.RAVI SHANKAR,J 04/04/2011 CVRK