- (1.) Leave granted.
(2.) A document was produced by the appellant in a suit which is now pending before the trial court. As the document was found to be falling within Explanation 1 of Article 47-A of Schedule 1-A of the Indian Stamp act (for short "the Act") as amended by the State of Andhra Pradesh, the trial court passed an order, the operative portion of which reads thus: "Accordingly, for all the aforesaid reasons it is held that the agreement of sale dated 7-9-1992 is exigible to stamp duty as a sale under the Explanation to Article 47-A in Schedule 1-A to the Stamp Act and the point is accordingly decided in favour of the defendant. Admittedly, the agreement of sale is not stamped as required by the explanation to Article 47-A in Schedule 1-A to the Stamp Act. The office is therefore directed to calculate the deficit stamp duty and penalty payable on the suit agreement of sale dated 7-9-1992 treating it as a sale on a total consideration of Rs 16,50,000 mentioned in the agreement in accordance with Section 35 of the Stamp Act and issue a demand to the plaintiffs of the same. The plaintiffs shall deposit such stamp duty and penalty within a month from the date of receipt of the demand failing which the suit shall stand dismissed. Further if the plaintiffs default in payment of stamp duty and penalty the office shall send the suit agreement of sale to the Collector concerned under the provisions of the stamp Act for realisation of the same from the plaintiffs. This petition is accordingly allowed in the above terms. No costs. "
(3.) The appellant moved the High Court in challenge of the said order but the High Court dismissed the revision petition on the premise that there is no illegality in the order passed by the trial court. It is the said order which is under appeal now.;