THE HON'BLE MR JUSTICE K.C.BHANU CIVIL REVISION PETITION No.2100 of 2011 ORDER 1. This revision is directed against the order, dated 29-03-2011, passed in O.S.No.273 of 2009 on the file of the Principal Junior Civil Judge, Kurnool, whereunder and whereby the trial court directed the petitioners herein/defendants to pay stamp duty and penalty on the unregistered partition deed, dated 03-02-1993 and the agreement of sale, dated 03-04-1999. 2. Learned counsel for the petitioners contended that since the documents in question are unregistered they can be received as evidence for collateral purpose and, therefore, they do not require payment of stamp duty and penalty. 3. Notice was sent to respondent, but it was not yet returned. 4. The respondent/plaintiff filed the suit against the petitioners/defendants for cancellation of gift deed dated 19-08-2004 executed by one R.Venkateswaramma, who is mother of plaintiff and first defendant in favour of second defendant. At the stage of evidence on defendants’ side, when the documents in question were sought to be marked, the counsel for plaintiff raised objection for their marking. The documents now sought to be received as evidence are unregistered partition deed, dated 03-02-1993 and the agreement of sale, dated 03-04- 1999. It is not in dispute before this Court that both the documents come within the meaning of ‘instrument’ defined under Section 2 (14) of the Indian Stamp Act, 1899. It is well settled that even a document, which is compulsorily registerable under Section 17 of the Indian Registration Act, 1908 (for short, ‘the Act’) but is not registered, such a document can be used for collateral purpose in terms of Proviso to Section 49 of the Act. But only thing is such a document cannot be used for any purpose unless stamp duty and penalty are paid under Section 35 of the Indian Stamp Act, 1899. Therefore, Section 49 of the Act is controlled by Section 35 of the Indian Stamp Act, 1899. Hence, the trial court rightly directed the petitioners herein to pay stamp duty and penalty on the aforesaid documents and the same needs no interference by this Court. 5. Accordingly, the Civil Revision Petition is dismissed. There shall be no order as to costs. __________ 20-09-2011 Prv