APHC010585912025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3208] WEDNESDAY, THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE D RAMESH WRIT PETITION NO: 30475/2025 Between: 1. POTLURI APPAO, SON OF LATE SUBBAYYA AGED 68 YEARS, RETD. EMPLOYEE, R/AT 10-9-49, NAGESWARARAO STREET, RAMARAOPETA, KAKINADA. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPTD. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (REGISTRATION AND STAMPS), SECRETARIAT BUILDINGS, VELAGAPUDI AT AMARAVATHI, ANDHRA PRADESH STATE. 2. THE COMMISSIONER AND INSPECTOR GENERAL OF REGISTRATION AND STAMPS, 5-59, R.K.SPRING VALLEY APARTMENTS, EDUPUGALLU, KANKIPADU MANDAL, VIJAYAWADA, ANDHRA PRADESH STATE- 521151. 3. THE DISTRICT REGISTRAR, KAKINADA, KAKINADA DISTRICT. 4. VANJURI CHITTEN RAJU, S/O. LATE VENKATA RAMALINGESWARA RAO, AGED 72 YEARS. LAND LORD, R/O. 3906,SWEET HOLLOW COURT, SUGAR LAND, TEXAS, USA-77478. 5. VANJURI ANJU SARMA, S/O. CHITTEN RAJU, AGED 26 YEARS. EMPLOYEE, R/O. 3906,SWEET HOLLOW COURT, SUGAR LAND, TEXAS, USA-77478. 6. VANJURI APPORVA LAKSHMI, D/O. CHITTEN RAJU, AGED 35 YEARS, R/O. 3072,THOMES AVE.1605, DULLAS, TEXAS, USA-77478. 2 7. VANJURI AMULYA, D/O. CHITTEN RAJU, AGED 32 YEARS, R/O. 3072,THOMES AVE.1605, DULLAS, TEXAS, USA-77478 (RESPONDENTS 4 TO 7 ARE DEFENDANTS 1 TO 4 IN OS.NO. 19/2017 ON THE FILE OF THE XII ADDL. DIST. JUDGE, PITHAPURAM.) ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toPleased to issue an appropriate writ order or direction more particularly a writ in the nature of Mandamus under Article 226 of the Constitution of India declaring the proceedings of the 3rd respondent in Notice No.G4/1457/2025 dt.4.8.2025 determining the stamp duty and penalty on the agreement of sale (Khararunama letter) and without considering the petitioners reply dt. 13.8.2025, pertaining to agricultural land without possession dt. 16.4.2013 sent by the Civil Court under Sec.35 of the Stamp Act and collecting the stamp duty and penalty determining the deficit stamp duty as Rs. 1,15,195/- and imposing penalty of 10 times on deficit stamp duty as illegal, arbitrary contrary to the provisions of the Indian Stamp Act, ,1899 and further direct the 3rd respondent to collect Rs.lOO/- as Stamp Duty and penalty for impounding the Agreement of sale dt. 16.4.2013 as the agreement schedule lands are agricultural lands which attracts Stamp duty per Article 6( c ) of the Schedule l-A of the Stamp Act. 1899 as amended by A.P. Act. 21 of 1995 and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Pleased to stay all further proceedings in O.S. 19/2017 on the file of the XII Addl. Dist. Judge, Pithapuram pending disposal of the present Writ Petition and pass Counsel for the Petitioner: 1. M BALASUBRAHMANYAM Counsel for the Respondent(S): 1. GP FOR REGISTRATION AND STAMPS The Court made the following: 3 THE HONOURABLE SRI JUSTICE D.RAMESH WRIT PETITION NO: 30475 of 2025 ORDER: This writ petition is filed under Article 226 of the Constitution of the India seeking the following relief:- “to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the proceedings of the 3rd respondent in Notice No.G4/1457/2025, dated 04.08.2025 determining the stamp duty and penalty on the agreement of sale (Khararunama letter) and without considering the petitioner’s reply dated 13.08.2025 pertaining to agricultural land without possession dated 16.04.2013 sent by the Civil Court under Section 35 of the Stamp Act and collecting the stamp duty and penalty determining the deficit stamp duty as Rs.1,15,195/- and imposing penalty of 10 times on deficit stamp duty as illegal and arbitrary and consequently direct the 3rd respondent to collect Rs.100/- as stamp duty and penalty for impounding the agreement of sale dated 16.04.2013 as the agreement schedule lands are agricultural lands which attracts stamp duty as per Article 6(c) of the Schedule I-A of the Stamp Act, 1899 as amended by A.P.Act 21 of 1995 and pass such other order”. 2. The learned counsel appearing on behalf of petitioner has submitted that in the impugned proceedings in Notice No.G4/1457/2025, dated 04.08.2025, the respondent authorities have unilaterally fixed the deficit stamp duty as Rs.1,15,195/-. As per the decision laid down in Saranam Peda Appaiah vs. S.Narasimha 4 Reddy1, it is clear that if the schedule property is only an agricultural land the question of invoking Section 6(B) of Indian Stamp Act does not arise. He further stated that the petitioner has given reply on 13.08.2025 to the respondent No.3 for the above said notice dated 04.08.2025. Despite receipt of reply dated 13.08.2025, the respondent authorities have not passed any order and now they are insisting for payment of such penalty. 3. Considering the submissions made by both the learned counsels, this Court is inclined to dispose of the matter, at the stage of admission, as the petitioner has already submitted his explanation to the impugned notice dated 04.08.2025, which is treated as notice, directing the respondent authorities to consider the explanation submitted by the petitioner dated 13.08.2025 and pass appropriate orders as per the Rules, if required, by providing opportunity of hearing to the petitioner. This exercise should be completed within a period of one month from the date of receipt of this order. 4. Accordingly, the Writ Petition is disposed of. There shall be no order as to costs. As a sequel miscellaneous applications, pending, if any, shall also stand closed. __________________ JUSTICE D.RAMESH Dt:05.11.2025 SJ 1 2004(5) ALD 653 (DB) 5 149 THE HON’BLE SRI JUSTICE D. RAMESH WRIT PETITION NO: 30475 of 2025 05.11.2025 ssjj