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of <h1>Court dismisses civil revision petition on unregistered sale agreement stamp duty, registration</h1> <h3>N. Muthukumar Versus M. Karupapiah, P.R. Rajesh Kumar, S. Satheeshkumar</h3> N. Muthukumar Versus M. Karupapiah, P.R. Rajesh Kumar, S. Satheeshkumar - TMI Issues:1. Impounding unregistered sale agreement for stamp duty and registration requirements.Analysis:The civil revision petition was filed against the dismissal of an application under Section 151 of the Civil Procedure Code (C.P.C.) to impound an unregistered sale agreement and send it to the Deputy Collector for stamp duty. The petitioner sought to mark two unregistered documents in a money recovery suit, but the lower court dismissed the application. The petitioner argued that the document needed stamp duty payment and compulsory registration under the Indian Stamp Act and Registration Act. The court considered the stamp duty requirements and the provisions of the Registration Act in this context.The court noted that the suit was for the recovery of money under an unregistered sale agreement. The petitioner filed an application to impound the unregistered sale agreement and send it for stamp duty assessment. The court found that the sale agreement was written on a stamp paper of the required value, making it sufficiently stamped. The court then referred to Section 49 of the Registration Act to determine the admissibility of unregistered documents in evidence.Section 49 of the Registration Act allows unregistered documents to be received as evidence in specific circumstances, such as in a suit for specific performance or as evidence of collateral transactions not requiring registration. The court clarified that an unregistered sale deed for immovable property valued at Rs. 100 or more could be admitted as evidence of a contract in specific performance cases or collateral transactions. The court emphasized that the document in question could be admitted as evidence for a collateral transaction under Section 49, negating the need for stamp duty assessment by the Deputy Collector.Ultimately, the court dismissed the civil revision petition, stating that the lower court's decision was correct. The court found that the document could be admitted as evidence under Section 49 of the Registration Act for a collateral transaction, thus upholding the lower court's dismissal of the application. The petition was dismissed with no costs, and the connected miscellaneous petition was also dismissed.
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