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1. A short but interesting question that arises for consideration in these two writ petitions is as to whether it is competent to the Revenue Divisional Officer (RDO) to impound improperly/inadequately stamped document under Section 33 of the Indian Stamp Act, 1899 (the Stamp Act, for brevity) and deal such important documents in accordance with Sections 38 and 40 of the Stamp Act.

2. The petitioners in these two writ petitions entered into sale transactions under documents written on stamp papers worth Rs. 100/-. Such documents were executed by M/s. Southern Udyans Limited alienating certain extents of lands in Survey Nos.305 and 309 of Lingotham Village, Narkatpalli Mandal in Nalgonda District (in the first writ petition) and in Survey Nos.198, 199, 207 and 208 in Yellareddigudem Village in Narkatpalli Mandal of Nalgonda District (in the second writ petition). As the documents are improperly stamped and they cannot be received as evidence in a Court of law, the petitioners filed applications before the RDO, Nalgonda, on 2.2.2006 requesting to impound and assess proper duty to enable the petitioners to pay the amount. The second respondent received the applications, issued notices on 13.2.2006 advising the petitioners to attend enquiry on 20.2.2006. The petitioners attended the enquiry, in spite of the same, no orders are passed. Therefore, the petitioners made applications again in July, 2006 and as there was no response, they filed the present writ petitions. In both the writ petitions, it is prayed to issue appropriate direction to the respondents to pass orders in the applications made by the petitioners on 2.2.2006.

3. Section 33 read with Sections 38 and 40 of the Stamp Act confer power on the Collector to impound the document which is not duly stamped, determine the stamp duty and penalty payable on such document and on payment of such amount, issue certificate under Section 40(1)(a) of the Stamp Act to the effect that the document is duly stamped. Section 33 of the Stamp Act is to the effect that every person in charge of public office, except Police Officer, to impound the document, which is not duly stamped. Sections 38 and 40 of the Stamp Act require the Collector to impound the document under Section 33 as well as Section 40 of the Stamp Act and determine the correct stamp duty as per Section 40 of the Stamp Act. Whether Revenue Divisional Officer, an officer of the Revenue Department, is Collector for the purpose of Section 40 of the Stamp Act?

(c) all or any of the powers conferred on it by Section 9(1)(b) to the Commissioner and Inspector General of Registration and Stamps.

8. Section 76-A of the Stamp Act enables the State Government to delegate its powers under various provisions of the Stamp Act including the power under Section 2(9)(b) of the Stamp Act to appoint any officer as the District Collector.

9. To enable the Assistant Government Pleader for Revenue (General) and the learned Counsel for the petitioners to produce the relevant notifications issued by the Government of Andhra Pradesh appointing the Revenue Divisional Officers in the State generally or the Revenue Divisional Officer in Nalgonda specifically as the Collector under Section 2(9)(b) of the Stamp Act, the matter was adjourned from time to time. No such notification issued by the Government under Section 2(9)(b) of the Stamp Act has been brought to the notice of this Court nor this Court is able to find such notification in any of the annuatated bare acts of Stamp Act or the commentaries. There is also no such notification issued by the Government delegating their powers under Section 2(9) of the Stamp Act to the Chief Controlling Revenue Authority or any notification issued by the latter under Section 76-A of the Stamp Act in exercise of such delegated powers. Indeed, it is clearly admitted that so far Government or the Chief Controlling Revenue Authority have not issued any notification authorizing the Revenue Divisional Officer to exercise powers exercisable by the District Collector under Sections 33, 38 and 40 of the Stamp Act. Therefore, any enquiry contemplated or being conducted by the respondent is without jurisdiction.

Receipt of this circular be acknowledged.

REGISTRAR GENERAL

11. Therefore, even as per the High Court Circular, the civil Court is required to send the documents to the "Collector" and not to the Revenue Divisional Officer.

12. It is the case of the petitioners that they purchased the immovable property under documents which are not duly stamped, and unless and until a certificate is issued under Section 40(1)(a) of the Stamp Act, these documents may not be received as evidence before the Court or any public authority. Therefore, in the interest of the petitioners, the respondents should immediately send the documents submitted by the petitioners on 2.2.2006 to the District Collector, Nalgonda, to take appropriate action in accordance with law.