Andhra Pradesh High Court - Amravati
Damerla Ramesh vs The State Of Andhra Pradesh on 27 December, 2024
APHC010232382024
IN THE HIGH COURT OF ANDHRA [3328]
PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
FRIDAY, THE TWENTY SEVENTH DAY OF DECEMBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA
PRASAD
WRIT PETITION NO: 12079/2024
Between:
1. DAMERLA RAMESH, S / O. ANJ ANEJOILU, AGED ABOUT 50
YEARS, OCC BUSINESS, R/O.H.N.9-165, SATRAM BAZAR, DARSI,
PRAKASAM DISTRICT.
...PETITIONER
AND
1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL
SECRETARY, STAMPS AND REGISTRATION DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
2. THE COMMISSIONER AND INSPECTOR GENERAL STAMPS AND
REGISTRATION DEPARTMENT, VIJAYAWADA, NTR DISTRICT.
3. THE DISTRICT REGISTRAR, ONGOLE, PRAKASAM DISTRICT.
4. THE SUBREGISTRAR, DARSI, PRAKASAM DISTRICT.
5. THE UNION BANK OF INDIA, DARSI BRANCH, PRAKASAM
DISTRICT REP BY ITS MANAGER.
...RESPONDENT(S):
Counsel for the Petitioner:
1. P NAGENDRA REDDY
Counsel for the Respondent(S):
2
1. GP FOR REGISTRATION AND STAMPS (AP)
The Court made the following ORAL ORDER:
Heard Sri P. Nagendra Reddy, learned Counsel for the Writ Petitioner and Sri K. Arjun Chowdary, learned Assistant Government Pleader for Revenue, Land Acquisition, Stamps & Registration.
2. Learned Counsel for the Writ Petitioner submits that the Union Bank of India had conducted a public auction of sale of land admeasuring 5082 Sq. yards situated in Sy.No.458/1 and 458/3 and an extent of 3315.40 Sq. yards situated in Sy.No.458/1 of Darsi Village and Mandal, Prakasam District on 15.12.2023. This auction was held under the Proceedings initiated under the SARFEASI Act, 2002. The Writ Petitioner herein was the successful bidder and paid the auction amount and obtained Certificates of Sale issued by the Union Bank of India. On 14.03.2024, the Bank has issued Sale Certificate for the land of an extent of 5082 Sq. yards situated in Sy.No.458/1 and 458/3 for the value of Rs.4,98,47,000/- (Ex.P.1). On 16.03.2024, the Bank has issued Sale Certificate for the land of extent of 3315.40 Sq. yards situated in Sy.No.458/1 for the value of Rs.2,12,47,000/- (Ex.P.2).
3. It is the submission of the learned Counsel for the Writ Petitioner that, after obtaining the Sale Certificates (Exs.P.1 & P.2), the Writ Petitioner herein had approached the Respondent No.3 for registration of the same. The said Respondent had clarified to the Writ Petitioner that unless Stamp Fee on the basis of market value is paid, the registration cannot be done. Having been aggrieved by the information furnished by the Respondent No.3, the present Writ Petition is filed seeking a direction to the Respondent Nos.3 & 4 to register the Sale Certificates (Exs.P.1 & P.2) on the basis of the value of the sale, without insisting on payment of stamp duty on the basis of market value/book value.
4. Learned Counsel for the Writ Petitioner places reliance on the Judgment rendered by the Hon'ble Division Bench in W.P.No.24898 of 2024 3 & batch dated 06.12.2024 in Akturi Venkata Krishna Vs. State of A.P, represented by the Principal Secretary, Revenue, Stamps and Registration and others.
5. Learned Counsel for the Writ Petitioner has also placed on record the Order passed by the Hon'ble Division Bench in Writ Appeal No.17 of 2022 dated 18.10.2022 in State of A.P Vs. Marvel Financial Services.
6. The Hon'ble Division Bench in W.P.No.24898 of 2024 & batch dated 06.12.2024 has also referred to a Memo No.REV08-12022/11/2023-CCRA SEC-IGRS dated 29.04.2024. The relevant portion of the Memo is usefully extracted hereunder:
"2. After careful examination of the proposals of the Commissioner and Inspector General, Registration and Stamps, Andhra Pradesh in the reference cited and in compliance to the orders passed by the Hon'ble High Court, the Government hereby directed that the auction value/value indicated in instruments to be taken into consideration for the proposed pending documents in the reference cited while determining the Deficit Stamp Duty and Registration Fee on the sale certificate issued under SARFEASI Act, 2002 instead of market value.
3. The Commissioner and Inspector General, Registration and Stamps, Andhra Pradesh is requested to take necessary action in the matter accordingly."
7. The Hon'ble Division Bench has held that the value set forth in the said document cannot be doubted and it can be taken as market value of the property for the purpose of registration.
8. In view of the Memo dated 29.04.2024 referred above and also in view of the Order of the Hon'ble Division Bench dated 06.12.2024 in W.P.No.24898 of 2024 & batch, this Court is of the opinion that the Writ Petition herein is squarely covered by the Order passed by the Hon'ble Division Bench in W.P.No.24898 of 2024 & batch dated 06.12.2024.
49. Accordingly, this Writ Petition is allowed. There shall be a direction to the Official Respondents/Registration Authorities to register the documents and calculate the stamp duty and the registration fee on the basis of the value indicated in the Sale Certificates (Exs.P.1 & P.2). No Order as to Costs.
10. Interlocutory Applications, if any, stand closed in terms of this order.
______________________________________ GANNAMANENI RAMAKRISHNA PRASAD, J Dt: 27.12.2024 JKS 5 88 HON'BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION No. 12079 OF 2024 27.12.2024 JKS