1 abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 3982 OF 2009 Mahadev Mandir Sagmeshwar Trust, Malegaon & Ors. .. Petitioners V/s Supdu Bala Jadhav & Ors. .. Respondents Mr. Sumit Khaire i/b Mr. P.N. Joshi for the petitioners. Mr. S.M. Kamble for respondent nos.1 to 6. Mr. R.M. Patne, A.G.P. for respondent no.7. CORAM : D.G. KARNIK, J. DATE : 8TH JUNE 2010 P.C. : 1. Heard. 2. The petitioners challenge multiple orders in this writ petition. The first order impugned is the order dated 10th October 2008 passed by the learned Joint Civil Judge, Junior Division, Malegaon directing a kabje pavti (posession receipt) dated 12th December 1993 and a kararnama (agreement for surrender of lease) dated 29th July 1993 to be impounded and to be sent to the Collector for determination of the stamp duty and recovery of penalty. In pursuance of the order, the documents were sent to the Collector who by an order dated 2 14th January 2009 determined the stamp duty and penalty. That order is also impugned in the petition. 3. The petitioners were the landlords and the respondents were tenants of an agricultural land. According to the petitioners, by an agreement (of surrender of lease) dated 29th July 1993, the respondents surrendered the tenancy rights in their favour for a consideration of Rs.3,00,000/-. In a suit for injunction filed by them, the petitioners sought to tender this document as evidence to prove that tenancy was surrendered and they were in possession. Respondents disputed the claim and also contended that the deed was not properly stamped. According to the learned Judge, the document was not properly stamped and hence he impounded the document and sent it to the Collector for recovery of deficit stamp duty and penalty. 4. Learned counsel for the petitioners submitted that since it was an agricultural land, the document was not required to be stamped. Article 58(b) of the Bombay Stamp Act provides that stamp duty for surrender of lease for consideration would be the same stamp duty as would be leviable in respect of a conveyance of an amount of consideration for the surrender. 3 No exemption is provided under Article 58(b) of the Bombay Stamp Act in respect of surrender of lease of an agricultural land. Learned counsel for the petitioners was unable to point out any rule or notification exempting payment of stamp duty for surrender of lease of an agricultural land. 5. In my view, therefore, the learned Judge was right in impounding the document and the Collector has properly calculated the stamp duty. No argument was advanced about the correctness or otherwise of the calculation of the stamp duty by the Collector. There is no merit in the petition which is hereby dismissed summarily. (D.G. KARNIK, J.)