- (1.) Admittedly in a suit for specific performance of an agreement for sale of an immoveable property, the unstamped and unregistered agreement for sale was tendered for being received in evidence.
(2.) The Court invoked the provisions contained under Section 33 of the Stamp Act and sent the said document to the Collector for ascertaining the stamp duty and to impound the same. The Collector assessed the stamp duty and submitted the report before the Court, wherefrom it appears that a sum of Rs. 2,00,000/- and odd is the stamp duty payable on the said instrument.
(3.) The Trial Court surreptitiously jumped to the conclusion that the petitioner should also pay ten times penalty along with the stamp duty determined by the Collector. There is no reasons recorded for arriving at the conclusion that the penalty to the extent of ten times the stamp duty payable on the instrument should be imposed on the petitioner.;