II`+<r`-i\. (Special Origl-nal Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONJBLE SRI JUSTICE GANNAMANENI RAMAKRISHNA lN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVAT PRASAD WRIT PETITION Nos.,16025 & 16026 of 2024 WRIT PET]T[ l '.l - - ON NO: Lgji16JEiQi2q24 Between : Gadde Sandhya, W/o.G.Vijaya Krl'shna, Aged about 36 Years, Occ Business, R/a,Flat No-108, Block No-2, Sigma Central, Tara Nagar,Near Pochamma Temple, SerI'lingamPaIII', Ranga Reddy District, Hyderabad-500019, Telangana State. .|IPetI-tI-Oner AND 1. The State ofAndhra Pradesh, Represented by its principal Secretary, Revenue(stamps AND RegI'StratiOn) Department, secretariat, Velagapudi, AmaravathI' 2. The Sub-Registrar, Nallapadu, Guntur, Guntur District. 3 I 3teactoevBe:yn kB Paf+nchd ; a5 rdRFeIPo'oPyuijsst£rr:ho?friReFdCPgfLc;r: §trraeksassehds#qAusasreet,s Gurunanak Road, Vijayawada. ...Re§poIlden±`S petition under Article 226 of the Constitution of India prayI'ng that in the circumstances stated I'n the affidavit fI'led therewith, the High Court may be pleased to issue arwrI|t Order or direction more particularly in the nature of writ of Mandamus or any Approprl'ate writ by declaring the inactI'On Of the second Respondent I'n not reCel'Ving and not registerl'ng the sale certificate Dated 22-03-2024, issued by the Third Respondent under securitl'sation and Reconstruc{jon of FI-nanCjaI Assets and Enforcement of securl'ty Interest Act ( Hereinafter mentioned as SARFAESI Act) and Rule 9(6) of Security Interest Enforcement Rules, 2002, by demanding the petitioners to pay stamp duty aS per Market Value I'nStead of Auction Price E`e)^\`l-lr +-rltF`tr,i-I -"d~`-tray I __- I, I.¢e+ _.,_:__..\ I -I-`rL-,-,.--,1' 1.,t , .+ L. i,get-I •__.,>: a f of.Ps. 55,10,000/-(FI'fty FI-Ve Lakhs Ten Thousand), and refused to receive .th.e, Document, and not considering the Representatl'on of the petI'tl'Oner i-I F}l--ate`d 20-04-2024, and not following the Final Order of this HonJble Court =*ri :.,.,I -T'.i'-`in W.P.No.15400 of 2018, I-n vy.hiCh this Hon'ble Court was pleased to held -+ or .,that, the stamp duty is payable on the amount mentl-oned in the sale certificate, but not on the Guideline value maintained by the Government., is illegal, contrary to Article 14,19, and 21 of ConstI'tutjOn Of India, contrary to RegistratI'On Act, and consequently direct the second Respondent to receI'Ve land complete the Process of registering the sale certificate issued by the ThI'rd Respondent jn favour of the petitioner, for the property A" part and parcel of Residential vacant sI|te in an extent of 1016.40 Square yards sl'tuated at Guntur DistrI'Ct, Nallapadu sub-Distrl'ct, Turakapalem Gram Panahcyat area, Nallapadu VI'llage D.No-515-C-1 by collecting stamp Duty as per the sale Price menti`oned in the sale certificate as the Sale is conducted through public Auction. IANO:1 OF 2024 Petit['on under section 151 CPC prayI-ng that jn the cI'rCumStanCeS stated in the affidavit filed in support of the petition, the High court may be pleased to direct the second Respondent to receI'Ve and complete the process of regl'stering the sale Certificate Dated 22-03- 2024, issued by the Third Respondent in favour of the petjtI'Oner, for the property A" Part and parcel of Residential vacant sitein an extent of property 1016.40 square yards sI'tuated at Guntur District, Nallapadu sub-District, Turakapalem Gram Panahcyat area, Nallapadu village D.No-515-C-1 the sale price mentioned in the sale by collecting Stamp Duty as per sale Price mentioned PublI'C Auction. in the sale certI'fiCate as the Sale is conducted through Counsel for the petitioner: M/s VINODIN RUTH MADAPALLI counsel for the Respondents 1 & 2: GP FOR REGISTRATION & STAMPS counsel for the Respondent Nol3: SRI S. SATYNARAYANA MOORTHY -_-_ Th 'gr I `IttT !a£B±ITEETITIQN rN=O.-I.1ap?6 _P_EL2g2± Between : Manthella Subba Raju, S/a.Sri.M.Krishnam Raju, Aged about 36 Years, Occ: BusI'neSS, R/o.9-104, AIakapuram, AIIuru, Guntur DI'StriCt, PIN 522314. Andhra Pradesh. ...Petitioner AND 1. The State ofAndhra Pradesh, Represented by its principal secretary, Revenue(Stamps and Registration) Department, secretariat, VelagapudI|, Amaravathi 2. The Sub-Registrar, Nallapadu, Guntur, Guntur District. 3 I 3teacto:vBeiyn kB roar+:g :-a5 rdRFelPo'oP!yJtpss£aiI:sh OorjSKeLdC?f`gI'uCFyra sptrra:ks:§hd gqssue;trse , Gurunanak Road, Vijayawada. ulRespondents petition unde+ ArtI'CIe 226 of the Constitution of India praying that in the circumstances stated l'n the affI-daVI't fl'Ied therewI'th, the High Court may be pleased to I'SSue a wrI't Order Or direction more particularly in the nature of writ of Mandamus or any Appropriate writ by declaring the jnac{I'Qn Of the second Respondent I'n not reCeI|VI-ng and not registering the sale Certl-ficate Dated 22-03-2024, issued by the Third Respondent lmder securitl-sation and Reconstruction of FI'nanCial Assets and Enforcemen'[ of security Interest Act ( Hereinafter mentioned as SARFAESI Act) and Rule 9(6) of Securl'ty Interest Enforcement Rules, 2002, by demand]-ng the pet[|tl.oners to pay stamp duty as per Market Value instead of AuctI'On PrI|Ce Of Rs. 55,lO,000/- (Fifty Five Lakhs Ten Thousand), and refused to receive the DoclJment, and not COnSiderjng the RepresentatI|On Of the Petitioner Dated 20-042024, and not following the Final Order of this HonJble court l'n w.p.No. 15400 of 2018, in which this HonJble court was pleased tQ held that, the Stamp duty is payable on the amount mentioned in the sale certificate, but not on the GujdelI'ne Value maintained by the Government., is illegal, contrary to Article 14,19, and 21 of ConstitutI'On Of India, contrary to Regis{ratl-on Act, and consequently direct the Second Respondent to receive and complete the Process of registering the Sale Certificate issued by the Third Respondent in favour of the Petitioner, for the Property All Part and Parcel of Residential Vacant Sitein an extent of 1016.40 Square yards situated at Guntur District, Nallapadu Sub-District, Turkapalem Gram Panchayat area, Nallapadu VI'llage D.No-515-C-1 by collecting Stamp Duty as per the Sale Price mentioned in the Sale Certificate as the Sale Its conducted through public Auction. IANO: 1 OF2024 Petition under Section 151 CPC prayI'ng that in the circumstances stated in the affidavit filed in support of the petitI'On, the High Court may be pleased direct the second Respondent to receive and complete the Process of registering the Sale CertifI'Cate Dated 22-03-2024, I'SSued by the Third Respondent in favour of the petitioner, for the property All Part and Parcel of Residential Vacant Site in an extent of 1016.40 Square Yards situated at Guntur District, Nallapadu Sub-District, Turakapalem Gram panahcyat area, Nallapadu Village D.No-515-C-1 by collecting Stamp Duty as per the Sale Price mentioned in the 'sale certificate as the sale is conducted through public Auction. Counsel for the petI-tiOner: M/s VINODIN RUTH MADAPALLI Counsel for the Respondents 1 & 2: GP FOR REGISTRATION & STAMPS Counsel for the Respondent No.3: SRI S. SATYNARAYANA MOORTHY The Court made the following commori order: _____.______._=___LA APHCO103128O2024 +- IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA_Tl (sp'ecial Original Jurisdiction) [3328] wE.DNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE GANNAMANEN[ RAMAKRISHNA PRASAD F 2024 WRIT PETITION NOs: 16025 & 16026 O Betwee n : 1.GADDE SANDHYA, W/O.G.VIJAYA KRISHNA, AGED ABOUT 36 yEARS, OCC BUSINESS, R/O.FLAT NC)-108, BLOCK NO-2, SIGMA CENTRAL, TARA NAGAR,NEAR POCHAMMA TEMPI_E, sER[L.[NGAMPALLl, RANGA REEDY DISTRICT, HYDERABAD- 500019, TELANGANA STATE. . ...PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, RE\/ENUE(STAMPS AND REGISTRATION) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVAT H I 2.THE SUBREGISTRAR, NALLAPADU, GUNTUR, GUNTUR DISTRICT. 3.STATE BANK OF INDIA, REP. BY ITS AUTLIORISED OFFICER, STRESSED I ASSETS RECOVERY BRANCH, 3RD FLQOH upsTAIRS OF KFC, SURYA PRAKASH SQUARE, GURUNANAK ROAD, VIJAYAWADA. .MRESPONDENT(S): counsel for the Petitioner: 1 VINODIN RUTH MADAPALLl _-.rJ` ...-`--i---- Counsel for the Respondent(S): 1 S SATYANARAYANA MOORTHY 2 GP FOR REGISTRATION AND STAMPS I WRIT PETITION NO: 16026 OF 2024 Between: 1.MANTHENA SUBBA RAJU, S/O,SRI.M..KRISHNAM RAJU, AGED ABOUT 36 YEARS, OCC BUSINESS, R/O.9-104, ALAKAPURAM, ALLURU, GUNTUR DISTRICT, PIN'522314. ANDHRA PRADESH u.PETITIONER AND 1.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE(STAMPS AND REGISTRATION) DEPARTMENT, SECRETARIAT, VELAGAPUDl, AMARAVATH I 2.THE SUBREGISTRAR, NALLAPADU, GUNTUR, GUNTUR DISTRICT. 3.STATE BANK OF INDIA, REP. BY ITS 'AUTHORISED OFFICER, STRESSED ASSETS RECOVERY BRANCH, 3RD FLOOR. upsTAIRS OF KLC, SURYA PRAKASH SQUARE, GURUNANAK ROAD, VIJAYAWADA.. u.RESPONDENT(S): counsel for the Petitioner: 1 V[NODIN RuTH MADAPALLI Counsel for the Respondent(S): 1 S SATYANARAYANA MOORTHY 2 GP FOR REGISTRATION AND STAMPS The Court made the following COMMON ORDER: Heard Ms. M. Vinodin Ruth, learned CQrinSel for the Writ Petitioners and Sri K. Arjun Chowdhary, learned Assistant Government Pleader for Stamps a Registration. 2. The facts in both the cases are identical. Therefore, with the cQnSentOf the parties, both the cases are being disposed of by this common c)rder. 3. Thefactsinthiscase, in anutshell, arethat: The State Bank of India (Respondent No.3) had issued a newspaper Publication SeekI'ng tO hold a public auction to sell two plots of same the dimensions i.e., to an extent of 1016.40 Square Yards of land situated in Turakapalem Grama Panchayat are.a, Nallapadu Sub-District, Guntur District bearing D.No.515-C-1. The Respondent NQ.3 has fixed a reserve price of Rs.55,00,000/-. The mode of auction is by e-aucf,'on. 4, The auction was conducted on 29.02.2024, in which, the writ Petitioners Stood aS highest bidders for an amount Of Rs.55,10,000/-. 5. The Writ Petitioners have paid the entire sale consideration to the state Bank of lndl'a (Respondent No.3). The State Bank of India (Respondent No.3) has issued {Possession certificate' {o the subject property and handed over the subJ'eCt Property tO the Writ Petitioners along with the tsale Certificates' on 22.03.2024. `l\. _}+ 6. On 27.03.2024, the .Writ Petitioners and the State Bank of India (Respondent No.3) has approached the sub-Registrar, Nallapadu, Guntur District (Respondent No,2). for registration of the Sale Certificates dated 22.03.2024. The Sub-Registrar, Nallapadu, Guntur District (Respondent No.2) had directed the Writ Petitioners to pay Stamp Duty and Registration Fee on market value which is mentioned in the Market Value Register. Request to register the Sale Certificates o'n the basis of the auctio-n amount of €.55,10,000/-was rejected by the SubLRegistrar, Nallapadu, Guntur District (Respondent No.2) and made it clear that-u-nless the Writ Petitioners pays the Stamp Duty on the market value as reflected in the Market Value Register, the registration of the sale Certificates dated 22.03.2024 cannot be entertained. 7` Ld. Counsel for the Writ Petitioners has placed reliance on the Judg- merlt of Thils Court `ln NlaIIikarjuna Kondapaneni and Others Vs. state of A.P., Rep. by its Principal Secretary and Others; 2025 SCC OnLine AP 332. Ld. Counsel for the Writ Petitioners has taken this Court through the re- I`evant paragraphs which are usefully extracted hereunder: "12. As the law has been clearly laid down in V.N. Devadoss's case (supra), Single Benches of this Court, following the said case as a precedent, have consistently allowed several Writ Petitions brought by the successful auction purchasers. The lntra- Court Appeals filed by the State -were dismissed thereby confirm-Ing the Orders of the Single Benches since the said Orders were passed by placing reliance on V.N. Devadoss's case. There are already several reported Judgments on the very same issue in the law journals. 13_. This discussion is beip!grfuade by this Court out of sheer concern that such well `settled legal issues . rf_ 7-' E'1 <--u aarneHaagna!:n b^e!n_g_^r9:!_e_P:pp b.y. the Executive, again ac:ndI I arfg a jinn?hO^m P:e^l!i_n g_ 1th±e, C,iJti;;is I;y_ay;; ;;=cahutq;I.I: Ore::ri-h`l,n.,i,h_e ±33S_e_:3f_.it^;ti-+:i vim;ofhrrpa' uffru:i::; , rnehp.-m,!y ltES_ _F:i.n?ip_aI S_egret;r;--i-;a -a;s:5-ff:. T£,=_e,I_ r F:hnra n£iaI_ _a_S_?rjii5_i: -it'd_i I ;u6pr' E; viEs D9inr.e.CtO.r^^M I; __P=. Sri_n!vii_-6hi*i=;ear;dWXn;.LS: ?I.2.2 uS^Cn£L ,Pn! ne ,AP 3i2i,--tTh; -i;#si:;uBeHn':'ir ;f thh :sd :nohn:3fe fhcbo#!:^h_a_v!n_-i : i i *u?;;iy I:laubq:'ru:t'e;; , hJaudd aueP h e!#r:hr: n: rdfehrap aDSoi e:§! I-i.tv_ir; ;e^a-r;n;euJ.I i iLnqi# a Jrun:Igben; +dhi^re:tli_n.9_ _ thhe'. Riiiist;;ti`;; 'uif;;;coVrit;:I:glteo coo:lFhci t\!a: "2t£hmap : _D'u_i,y_ ,_a_;_I.--kit;:tr;i;i':vE:coo o;;y Can rtlhaeQ rV:I::A :!F,i_ JS I,etch_e_! i.n -_{rf; `iJ;i;;n I svffeu#-I'tyh arhc!er:r^ c€y_e_a_i_ thnat ,th e QIf;c_i il -ire sTdr-i;nisa'c5aVnV::t c#:rr#oet \::pT^P Duty ar;'d TRY;g'i:Jr-aliv:;vF:: Voa: ";:S market value. 1,h4i I,hae£rH.onn:bAle:_Su_plr_e.me po_urf,_ as recently as in t£e^ryy^e.:: 2^P3_!,_ !n St.ate ref--i;:;I:; I;;iI '%n:SJ:. Fe.r:o.:s.A^IPy_ _I.p rg i n_g_s :i ,I.ijia-;i;i i;;Cud-::d i:;i : I:22!nasn3cL ^O_n!i_n,5, s-c 33.i2;;-p=-;:--i-ouofa;:ue ::f5 Judgment, has held as uns-of: '{3:o:,,.I_he, ppsitiop of law discussed above T\:kes.Lit_ Clear ,fhaf sa_le certifi-;its ;svysyJ;d b_y_ ___ _thp ..authofi-si5-y vd#i`;:ruLq-I;Qu::i cQOam^#:lnsoor!lyA \re_g!?frab±. quPre filing u;i::r ?_eat_ip£= e9(4) df the Registinti;;-'ficf'i'tusve'lf ` IS^_.3±!=Pic,jen.i When a Tcopy Qf trii --::i6 c_ei|ft!fi_cats, 'IS f9_rWarded b-y' th6 a`iri`Roris-Xd oHff::A:^r` ,A:O~ ._t!? reg.isje.r.;rfi I-;;tYi;rfrt;. T_o_y?vp.r, ? perusal off Arti6i5s 1-gr:;v6'`Z3 r3:_P±C_tiy=Ily Of the_ first schedule i;- i-ire ?.i_2T_P ,Act resp_ectively ma-ki:{ii'il£r ;;:i ¥P9.P_ fPe a,uction _ _pu;chase-r-i;i;::n-is`'{h:i ?,r,-I^g,i.fJal _SIP_l3 ,Cer'IfiCate _ for r:of:i-r;irlis;I,'it YPluLld|,_Sit_rapt ^St€n]p duty in ua-;6-6-;i;;;6 Yi_th::i:h_? 1Said Arfipl6s. A; long-;;{ri;::ie c^e_ri_i_i.i_:Ete ..remaips as it is,-I Tit--'is --;;i c+PrP_I.I:|P:ily regi.strable. lt i: onl;rwir:; i,h^e_ au_c_lion pur€.haser uses -ih;-;:rfi'#';:{5 f?_r__ .some . ot_her purp6*-{i;{''yut;ve rae+q^uI`:P^:pint___:Pf ,Payment of stamp dut;, eta. would arise.'' 1r:;HAaf:ea: hfl,atv!rgn_?ppsid_ered the judgments r3f\!.e;r^end Dby _i_fi_e ` _H,or'Ple. lSup_;emi -ycou;ivg;;I;i:e Plv^isAi:^n _P5nch Pf.this -HT*;bi€''6o-uvff' `th%'uls::qe NDO=::S^.`aaln^s_ye^r_3l!_ b.¥ th-I,S_ -6i-;rf -irstdi'nd' 'Jh;Fotu%e RaensHPOQf^drnt^f u_tPpI,iii?s. ,( Dpis_i.iini rf ' :; '#eJi'sutLra;li:n and Stamps) shall coll6ct '`staini---irt;`yag:-d`'drri •>-\ E= gENpr_rmfiaeet,a±p'sfeermpEZ3FTrm +&9?i.`1 --, -'`-` Fee on the value of the Property aS mentioned in the sale Certificate in the present Case." 8. Several judgments of the HonJble Apex Court as well as thejudgments rendered by the Ld. Single Judges of this Court and the Division Bench of this court have been referred to in the above citeci judgment. 9. ln this regard, the law iS absolutely clear and well settled that the Registration Authorities Cannot insist On Payment Of Stamp Duty and Registration Fee basing on the value of the property aS indicated in the Market value Register. The Sub-Registrar has no other option, but to register the sale certificates by fixing the stamp Duty based on the successful b'ld price which is fetched in the a'uction, as the same reflects the true market value aS per the settled law. 10. In the above premise, both the Writ Petitions stand allowed. The Sub- Registrar, Nallapadu, Guntur District (Respondent No.2) is directed to receive the sale certificates and process the same by assessing the Stamp Duty basing on the successful bid price which is fetched in the auction, which is Rs.55,10,000/-in the present Writ Petitions and inform the same tO the Writ petit'loners within two weeks from today. No order as to costs. ll. 'nterlocutoryApplications, if any, stand Closed in terms Of thiS Order. ASSI Sd/-N.NAGAMMA -ANT REGISTRAR ON OFFICER //TRUE COPY// To, 1. The Principal Secretary, Revenue(Stamps and Registration) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravath i 2. The Sub-Registrar, Nallapadu, Guntur, Guntur District. --,i iiiiiiiiiii ..____._._`.._.__h.A_IA= Pradesh. [OUT] 7. Two CD Copies RAM 3. The Authorised Officer, State Bank of India, Stressed Assets Recovery Branch, 3rd floor, Upstairs of KLC, Surya Prakash Square, Gurunanak Road, Vijayawada. 4. One CC to Sri Vinodl'n-Ruth Madapalli, Advocate [OPUC] 5. One CC to Sri S. Satyanarayana Moorthy, Advocate [OPUC] 6. Two CCs tQ GP for Registration & Stamps, High Court ofAndhra i.. E "~, .`. `-. rfe__.` -` - HIGH COURT DATED :30/04/2025 COMMON ORDER WP.Nos.16025 &16026 of 2024 ALLOWING BOTH THE WPs WITHOUT COSTS 3 0 Apt 2025. C+u rr€`r! i Sectioft P F:a F.,1 h=.\q+A is4-_I