Second Appeal, Specific Performance, Stamp Act, Unstamped Document, Possession, Conveyance, Agreement to Sell, Bombay High Court, Civil Procedure Code
 08 Jun, 2026
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Sudam Dnyanoba Jadhav Vs. Dnyanoba Bhika Sorte

  Bombay High Court SECOND APPEAL NO. 253 OF 2008
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Case Background

As per case facts, the plaintiffs (heirs of the original deceased plaintiff) sought specific performance for a property, arguing that a prior sale deed to the deceased defendant was for ...

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                                                                                                            6-SA-253-2008 .docx

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

SECOND APPEAL NO. 253 OF 2008

Dnyanoba Bhika Sorte,

Age : 36 Yrs, Occ : Service,

R/o. Behind Sumit Agency,

Akurdigaon, Pune – 35.

(Legal Heir of deceased respondent no.9)

(Amendment carried out as per court order

dt. 17.09.2021 & 09.07.2025) ...Appellant

(Org.Def.No.2)

VERSUS

1. Sudam Dnyanoba Jadhav

Age : 40 Yrs, Occ : Agriculture

Deceased Thr. Lrs.

1-a. Mangala Sudam Jadhav

Age : 55 Yrs, Occ : Household,

1-b. Yogesh Sudam Jadhav

Age : 35 Yrs, Occ : Agriculturist,

1-c. Nilesh Sudam Jadhav

Age : 32 Yrs, Occ : Agriculturist,

No. (1-a) to (1-c) R/o. Nare,

Tal. Mulshi, Dist. Pune.

2. Shankar Dnyanoba Jadhav

Age : 38 Yrs, Occ : Agriculture,

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Swapnil

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3. Phulbai Dnyanoba Jadhav,

Age : 65 Yrs, Occ : Agriculture

(Deceased Thr. Lrs. R1, R2, R4 to R7)

No. 1 to 3, all are r/o. Village Nere,

Tal. Mulshi, Dist. Pune.

4. Jamnabai Mohan Garade,

Age : 41 Yrs, Occ : Household work,

R/o. Adhale, Tal. Maval, Dist. Pune.

5. Kunda Chetrum Ghotkule

Age : 32 Yrs, Occ : Household,

R/o. Adhale, Tal. Maval, Dist. Pune.

6. Manda Pandurang Bhadale

Age : 30 Yrs, Occ : Household,

R/o. Nere, Tal. Mulshi, Dist. Pune.

7. Sindhu Balkrishna Garade,

Age : 28 Yrs, Occ : Household,

R/o. Dhamane, Tal. Maval,

Dist. Pune.

8. Shivaji Bhika Sorte

Age : 38 Yrs, Occ : Service,

R/o. Mayurbag Colony, Near Ganesh

Temple, Thergaon, Pune-33.

Deceased Thr. Lrs.

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8A. Ranjana Shivaji Sorte

Age : 45 Yrs, Occ : Household.

8B. Kunal Shivaji Sorte

Age : 32 Yrs, Occ : Service,

8C. Rahul Shivaji Sorte

Age : 32 Yrs, Occ : Service

No. 8A to 8C r/o. S. NO. 18/03,

House No. 433/2, Dange Chowk,

Ekta Colony, Ganesh Nagar,

Thergaon, Pune 411 033.

9. Heerabai Bhika Sorte

Age : 57 Yrs, Occ : Household,

R/o. Balewadi, Tal. Haveli,

Dist. Pune.

(Since Decd. Thr. Lrs.)

9A. Shivaji Bhika Sorte

Age : 42 Yrs, Occ : Service,

Near Ganesh Temple,

Morgaon, Pune 33.

9B. Samindra Mahukar Takale

Age : 46 Yrs, Occ : Household,

R/o. Balewadi, Tal. Haveli,

Dist. Pune.

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9C. Sangeeta Bajirao Devkar

Age : 31 Yrs, Occ : Household,

R/o. Devkarwadi of Ghotwade,

Tal. Mulshi, Dist. Pune.

10. Samindra Madhukar Tokale,

Age : 42 Yrs, Occ : Household,

R/o. Balewadi, Tal. Haveli,

Dist. Pune.

11. Sangeeta Bajirao Devkar

Age : 27 Yrs, Occ : Household,

R/o. Devkarwadi, of Ghotwade,

Ghotwade, Tal. Mulshi,

Dist. Pune. ...Respondents

Mr. Nikhil Wadikar a/w. Mr. Niranjan Kandade for the

appellant.

Mr. S. R. Firodiya for respondent nos. 1(a) to 1(c), 2, 4 to 7.

CORAM : GAURI GODSE J

RESERVED ON: 12

th

FEBRUARY 2026

PRONOUNCED ON: 8

th

JUNE 2026

JUDGMENT:

1. The appellant is the original defendant no. 2, who

expired during the pendency of this second appeal, and his

heirs have been brought on record as appellants.

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Respondent nos. 1 to 7 are the heirs of the original deceased

plaintiff, who are plaintiff nos. 1 to 7. The deceased appellant

and respondent nos. 8 to 11 are heirs of the original

deceased defendant, who are the original defendant nos. 1

to 5.

2. The trial court decreed the suit for specific performance

of contract by directing the defendants to execute the sale

deed in favour of the heirs and legal representatives of the

original deceased plaintiff. After the execution of the sale

deed, the plaintiffs' possession is declared to be confirmed

as that of the owners. The trial court’s decree was

challenged by the defendants. However, the first appellate

court has dismissed the appeal and confirmed the trial

court’s decree.

THE PLAINTIFFS’ CASE:

3. The plaintiffs prayed for specific performance of the

contract in respect of survey no. 215 admeasuring 2 acres 10

gunthas, which was allotted to Gat No. 122, Hissa No. 2. The

deceased plaintiff's mother was the sister of the deceased

defendant. It is the plaintiffs’ case that, as the deceased

plaintiff’s mother was unwell and was in need of money, the

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deceased defendant financially assisted her and also helped

the deceased plaintiff financially with cultivating the suit

property. The suit property was owned by the plaintiffs. For

the security towards the financial, help, the deceased plaintiff

executed a document of sale with a condition of

reconveyance in favour of the defendants. Accordingly, the

name of the deceased defendant (“Bhika Sorte”) was entered

in the revenue record. However, the suit property always

remained in the possession of the plaintiffs.

4. Despite returning the amount with interest, Bhika Sorte

refused to execute the reconveyance deed; accordingly, the

plaintiffs issued a legal notice calling upon him to execute it.

Thereafter, an agreement dated 25

th

January 1996 (“suit

agreement”) was executed between the deceased plaintiff

and Bhika Sorte for a total consideration of Rs. 5,000/-

towards the reconveyance of the suit property to the

deceased plaintiff. Accordingly, an amount of Rs. 3,000/- was

paid to the deceased defendant, that is, Bhika Sorte. The

balance amount of Rs.2,000/- was agreed to be paid at the

time of registration of the document.

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5. The deceased defendant unfortunately expired before

the execution of the sale deed. The plaintiff, therefore,

requested the defendants to execute the document.

However, they refused; hence, the suit for specific

performance was filed, offering to pay the balance amount.

According to the plaintiffs, possession of the suit property

has always been with them. Hence, they prayed for

confirmation of possession as owners after the execution of

the sale deed.

DEFENDANTS’ CASE:

6. Defendant nos. 1, 2 and 3 and Defendant nos.4 and 5

filed their separate written statements and denied the suit

claim. It was contended that not all the heirs of Bhika Sorte

were added as parties. Hence, the suit was bad for non-

joinder of necessary parties. They denied the execution of

the suit agreement. It was contended by the said defendants

that the sale deed executed in favour of Bhika Sorte by the

deceased plaintiff was an absolute sale and nothing was

agreed to be reconveyed. The said defendants, therefore,

denied the plaintiff’s claim of execution of the agreement and

the plaintiff’s theory of reconveyance. It was further

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contended by the said defendants that the suit property was

always in their possession and there was no question of any

reconveyance, as no such agreement was executed. The

said defendants also denied that Bhika Sorte signed the said

document. They contended that in 1961, the suit property

was sold to the defendants by absolute sale, and not as

security. According to the plaintiffs, the document was

executed in favour of the deceased defendant to avail

financial assistance, but they took no steps from 1962 to

1978. Thus, there was no cause of action for seeking any

relief of specific performance against the defendants.

FINDINGS BY BOTH COURTS:

7. The trial court decreed the suit, holding that the suit

agreement entered into between Bhika Sorte and the

deceased plaintiff was an agreement for sale. The trial court

further held that, based on the terms and conditions of the

suit agreement, the plaintiffs had paid Rs. 3,000/- to the

deceased Bhika, and he had agreed to reconvey the property

to the plaintiffs on payment of the balance consideration of

Rs, 2000/-. The plaintiffs’ readiness and willingness to

perform the contract by making the balance payment of

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consideration was held in favour of the plaintiffs. Hence, the

plaintiffs were held entitled to specific performance of the suit

agreement.

8. The trial court also recorded the findings that the

plaintiffs were always in possession of the suit property.

Hence, the plaintiffs were held entitled to a declaration

confirming their possession as owners upon execution of the

sale deed. In an appeal preferred by the defendants, the trial

court’s findings are confirmed, and the plaintiffs are held

entitled to the sale deed on payment of the balance

consideration. The theory of possession as accepted by the

trial court is also confirmed by the first appellate court.

SUBSTANTIAL QUESTIONS OF LAW TO BE DECIDED IN

THIS SECOND APPEAL:

9. The second appeal is admitted on 16

th

April 2008 by

framing the following substantial question of law :-

“Whether the Courts have considered and dealt with the

admissions given by the witnesses of the original plaintiff to

the effect that the agreement for sale in question was a

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hand-written document and the effect of non consideration of

these admissions ?”

10. When the second appeal was substantially heard on

17

th

September 2025, learned counsel for the appellants

submitted that in addition to the question of law already

framed, the second appeal raised another substantial

question of law on the document at Exhibit ‘59’ which is

unstamped. Hence, this court, on 17

th

September 2025,

framed an additional substantial question of law in view of

the proviso of sub-section (5) of Section 100 of the Civil

Procedure Code, 1908 (“CPC”). The additional substantial

question of law reads as under:-

“Whether the document at Exhibit-59 was admissible and

whether it could have been acted upon by ignoring Section

34 of the Bombay Stamps Act read with Article 25 of

Schedule I of the Act ?”

SUBMISSIONS ON BEHALF OF THE APPELLANTS:

11. Learned counsel for the appellants submitted that the

document relied upon by the plaintiffs could not have been

accepted as a concluded contract. The suit property in

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respect of which the plaintiffs seek specific performance is

not described in the suit agreement. Though the agreement

was a handwritten document, as contended by the plaintiffs,

no such document was produced on record. The terms and

conditions pleaded by the plaintiffs were not proved to

constitute a concluded contract. The plaintiffs failed to plead

and prove the continuous readiness and willingness to

perform their part of the contract. Thus, even the equities in

favour of the plaintiffs are not proved, and there was no

evidence on record to show that any such agreement for

reconveyance was executed.

12. The plaintiffs’ witnesses Nos. 1 and 2 admitted in

cross-examination that a handwritten document was

executed. However, the document that was relied upon by

the plaintiffs was a typed document. Hence, in view of the

admissions made by the plaintiffs during cross-examination,

the typed document relied upon by the plaintiffs could not

have been accepted as a valid document between the

parties for the reconveyance of the suit property, as

contended by the plaintiffs.

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13. The findings recorded by both courts based on the

agreement produced by the plaintiffs at Exhibit ‘59’ are

perverse as the contents of the said document were never

proved by any supporting evidence. The sale deed of 1961 at

Exhibit ‘117’ executed in favour of Bhika Sorte by the

deceased plaintiff (Dnyoba) is not under challenge. Hence,

the defendants’ ownership was absolute, and there was no

reason to execute an agreement for reconveyance. The

possession was handed over to the defendants pursuant to

the sale deed at Exhibit ‘117’, which also recorded the

handover of possession. Hence, the document at Exhibit ‘59’,

relied upon by the plaintiffs, could not have been accepted

for any reconveyance, nor could the plaintiffs’ contention be

that the possession was always with them.

14. Learned counsel for the appellants submitted that,

even otherwise, the plaintiffs’ claim is based on an

unregistered document to contend that the plaintiffs are in

possession of the property. Hence, an unregistered

document would not be admissible as the possession

handed over in part performance of the contract is

compulsorily registrable. The document relied upon by the

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plaintiffs is on a Rs. 20/- stamp paper. Hence, the document

is not sufficiently stamped and, therefore, in view of Section

34 of the Maharashtra Stamp Act, 1958 (“Stamp Act”), it

cannot be acted upon. Hence, according to the learned

counsel for the appellants, the consequences under Section

34 of the Stamp Act, that an unstamped document cannot be

acted upon, would mean that the plaintiffs cannot claim any

protection based on an unstamped document.

15. Learned counsel for the appellants submitted that the

plaintiffs’ claim to be in possession is based on the

document, which is unstamped. Except for the unregistered

and unstamped document, the plaintiffs have produced no

evidence to claim possession. To support his submissions,

learned counsel for appellants relied upon the decision in

Yadarao Shrawane Vs Nanilal Shah

1

. Hence, there was no

reason for both courts to grant a decree of specific

performance and confirm the plaintiffs’ possession as

owners. Learned counsel for the appellants, therefore,

submits that both the questions of law must be answered in

favour of the appellants and the impugned judgments and

decrees be set aside.

1(2002) 6 SCC 404

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SUBMISSIONS ON BEHALF OF THE RESPONDENTS:

16. Learned counsel for the respondents, i.e. original

plaintiffs, submitted that the document at Exhibit ‘117’ dated

25

th

October 1961, which is a sale deed executed by

Dnyanoba, i.e. original plaintiff, in favour of the deceased

defendant, i.e. Bhika. During the pendency of the suit,

Dnyanoba expired, and the present respondents were

brought on record as the heirs and legal representatives. The

suit agreement for reconveyance was executed by the

deceased, Bhika, in favour of Dnyanoba; the original

document is produced on record and admitted in evidence as

Exhibit ‘59’. Hence, at this stage, there is no question of

raising any objection on the admissibility of the document on

the ground that it is unstamped.

17. So far as the admissions in cross-examination of the

plaintiffs’ witnesses relied upon by the learned counsel for

the appellants are concerned, they are stray admissions that

cannot be read as stand-alone admissions, ignoring other

material evidence on record accepted by both the courts.

The stray admissions of the plaintiffs that the document at

Exhibit ‘59’ was a written document cannot be interpreted to

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mean that the plaintiffs admitted that the document at Exhibit

‘59’, i.e. the suit agreement, was a handwritten document

and not a typed document. The suggestion in the cross-

examination was with reference to the document being in

writing. Thus, the plaintiffs’ witnesses' answers at the highest

mean that it was a typewritten document. The issue raised by

the learned counsel for the appellants, as to whether the

document is handwritten or typewritten, would amount to

reappreciation of the evidence, which is not permissible

under Section 100 of the CPC.

18. The trial court framed the specific issue on whether the

plaintiffs proved that the deceased defendant, i.e. Bhika

Sarote, had agreed to sell the suit land to the deceased

plaintiff by executing the document on 25

th

January 1996.

The findings recorded by the trial court are in paragraph 22

of the judgment, which refers to the entire oral evidence. The

findings recorded by the trial court indicate that there was no

such specific admission by the plaintiffs, which means that

the document at Exhibit ‘59’ was handwritten.

19. Hence, the conclusions recorded by the trial court and

the first appellate court are on correct appreciation of the oral

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evidence on record. There is no perversity in the findings

recorded by both courts on the document at Exhibit ‘59’,

which was accepted as a typewritten document. Hence, the

impugned judgments and decrees do not require any

interference on the first question of law framed at the time of

admission of the second appeal, as it is not a substantial

question of law and is based on an appreciation of the

evidence.

20. Learned counsel for the respondents further submitted

that the possession was not handed over to the plaintiffs in

furtherance of the agreement at Exhibit ‘59’. The plaintiffs’

prayer is for specific performance of the agreement at Exhibit

‘59’. Therefore, neither stamp duty was payable on the

document, nor was it required to be registered. Hence, at the

stage of the second appeal, there would not be any question

of deciding the admissibility of the document on the ground

that it was unstamped.

21. After examining the evidence on record, the trial court

recorded findings that the plaintiffs had always been in

possession of the suit property. It was only on the execution

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of the sale deed that the plaintiffs’ possession was required

to be confirmed as owners.

22. To support his submissions, learned counsel for the

respondents relied upon the decisions in Sham Pundlalik

Dhumatkar Vs. Pushpa Mohanlal Talreja and Ors

2

, C. P.

Francis Vs. C. P. Joseph and Ors

3

and Suresh Lataruji

Ramteke Vs. Sumanbai Pandurang Petkar and Ors

4

,

Javer Chand Vs. Pukhraj Surana

5

, Mahendra Mahadeo

Deshbratar and Ors. Vs. Kailash Bhauraoji

Chandrakhade

6

, Damodar Vs. State of Rajasthan

7

,

Ramachandra Reddy Vs. Ramulu Ammal

8

.

SUBMISSIONS IN REJOINDER ON BEHALF OF THE

APPELLANTS :

23. In response to the arguments made on behalf of the

respondents, learned counsel for the appellants submitted

that, according to the defendants, the possession was

always with the defendants in view of the sale deed at Exhibit

‘117’. Therefore, the burden was upon the plaintiffs to prove

22016 (5) ABR 552

32025 SCC OnLine 1896

4(2023) 17 SCC 624

51961 SCC OnLine SC 22

62014 (5) Mh.L.J. 807

7(2004) 12 SCC 336

82025 SCC OnLine SC 877

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that the possession was with them. Hence, in view of the

contentions raised on behalf of the plaintiffs, the provision of

Article 25 of Schedule 1 of the Stamp Act would apply, and

the plaintiffs would be under an obligation to have the

document stamped and registered to claim possession in

furtherance of that contract. He further points out that the

suggestion in the cross-examination that it was a typewritten

document is based on the plaintiff’s pleadings. Hence, when

the plaintiffs seek specific performance based on a

handwritten document and produce the typewritten

document, there would be no question of accepting the

document produced on record as the valid document

evidencing a concluded contract between the parties.

24. The decisions relied upon by the learned counsel for

the respondents are on the admissibility of the document.

However, the additional question of law framed by this court

concerns the consequences of acting upon an unstamped

document under Section 34 of the Stamp Act. Learned

counsel for the appellants, therefore, submits that both the

questions of law must be answered in favour of the

appellants. However, even if the first question of law is held

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to be based on an appreciation of the evidence, the second

appeal deserves to be allowed on the additional substantial

question of law, which is based on the applicability of the

provisions of Section 34 of the Stamp Act. He, therefore,

submits that the second appeal deserves to be allowed.

LEGAL PRINCIPLES:

25. The decision of the Apex Court relied upon by the

learned counsel for the respondents in C P Francis lays

down the principles for framing an additional substantial

question of law. It is held that the High Court must be

satisfied that the new question is a substantial question of

law and not a mere legal plea, and that the court should

record reasons to frame an additional question of law. In the

present case, I have already recorded reasons for framing

the additional question of law. Learned counsel for the

respondents had waived notice on the additional substantial

question of law. Both parties were granted time to make

submissions on the additional question of law. Accordingly,

the parties have made their respective submissions.

26. As far as the decision in Suresh Ramteke is

concerned, it pertains to the procedure to be followed by a

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second appellate court. The legal principles on interference

with the findings of fact or reappreciation of evidence are

summarised by the Apex Court in the said decision. The

Apex Court referred to the well-established legal principles in

the decision of Santosh Hazari v. Purushottam Tiwari

9

,

and further held that the substantial question of law framed

by the court must be answered at the time of hearing, and if it

is found that no substantial question of law arises for

consideration, the court is required to record the reasons for

the same.

27. In view of the different facts of the present case and the

substantial questions of law framed in this second appeal,

the decisions in Javer Chand and in Damodar, are not

applicable to decide the controversy in the present case. In

Mahendra Deshbratar, this court held that once a document

is admitted in evidence and marked as an exhibit without

objection in the trial court, the issue cannot be reopened

thereafter. In Sham Dhumatkar, this court held that a suit for

specific performance based on an unregistered agreement

for sale would be maintainable.

28.In Ramachandra Reddy, the Apex Court held that the

9(2001) 3 SCC 179

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jurisdiction to interfere in concurrent findings is limited. The

Apex Court reiterated the legal principles regarding the

exercise of jurisdiction under Section 100 of the CPC,

summarised by the Apex Court in Suresh Lataruji

Ramteke and Santosh Hazari as under:

“(a) Not previously settled by law of land or a binding

precedent.

(b) Material bearing on the decision of case; and

(c) New point raised for the first time before the High

Court is not a question involved in the case unless it

goes to the root of the matter.”

29. In Angadi Chandranna, the Apex Court held that only

if the first appellate court has failed to consider the law or the

evidence, has considered inadmissible evidence, or has

acted without evidence, can the second appellate court

exercise powers under Section 100 of the CPC. It is further

held that Section 103 permits the High Court to go into the

facts only when the courts below have not determined or

rendered any finding on a crucial fact, or when, after deciding

the substantial question of law, the facts of a particular case

demand re-determination. Therefore, it is held that there

must first be a decision on the substantial question of law, to

which the facts must be applied, to determine the issue in

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dispute and when the first appellate court in exercise of its

jurisdiction has considered the entire evidence and rendered

a finding, the High Court cannot re-appreciate the evidence

just because another view is possible, when the view taken

by the first appellate court is plausible and does not suffer

from vice in law.

30.In Yadarao Dajiba Shrawane, relied upon by the

learned counsel for the appellants, the Apex Court held that

when the judgment of the final court of fact is based on

misinterpretation of documentary evidence or on

consideration of inadmissible evidence or on ignoring

material evidence, the High Court in second appeal is

entitled to interfere with the judgment. It is further held that

the admission of parties or their witnesses is a relevant piece

of evidence and should be given due weight by courts, and a

finding of fact ignoring such admissions or concessions is

vitiated in law and can be interfered with by the High Court in

second appeal.

31.In view of the additional substantial question of law,

both parties were called upon to make their submissions on

the decisions of this court in Dharati Developers v.

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Madhukar Atmaram Patil

10

, and the decisions referred

therein, that is, Balwantgir Ganpatgir Giri through his LRs

Nanibai wd/o Balwant Giri v. Manasi Construction and

Developers

11

, and Bhupendrabhai Rambhai Patel v. Sau.

Lilabai Mahadeorao Labde

12

.

32.Learned counsel for the appellants submitted that

possession of the plaintiffs is based on the document Exhibit

59; therefore, it would attract payment of stamp duty. The

counsel for the respondents submitted that possession was

neither handed over in furtherance of the document at Exhibit

59 nor was it to be handed over pursuant to the said

document; therefore, the document will not be chargeable

with stamp duty.

33.This court in Dharati Developers referred to and

followed the legal principles settled in Balwantgir Ganpatgir

Giri and Bhupendrabhai Rambhai Patel and held that

when the Memorandum of Understanding shows that it is not

an agreement, but is just an understanding arrived at

between the parties by virtue of which no possession or title

is delivered and the possession is agreed to be delivered and

102017 SCC OnLine Bom 9810

112006 (5) Mh.L.J. 306

122010 (5) Mh.L.J. 990

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is to be delivered only at the time of agreement of sale it

cannot be considered as conveyance within the meaning of

the said Explanation-I to Article 25 of schedule I of the Stamp

Act.

34.In Balawantgir Ganpatgir Giri, this court held that

when the agreement was purely an agreement for sale, with

no recital of delivery of possession under the agreement, it

cannot be construed as a conveyance within the meaning of

Explanation I to Article 25 of Schedule I to the Stamp Act.

35. In Bhupendrabhai Rambhai Patel, the document in

question contained a recital that possession of the suit field,

as per measurement, was given by the defendant to the

plaintiff, and the plaintiff had accepted it; hence, it was held

to be chargeable to stamp duty as per Explanation I to Article

25 of the Stamp Act. It was therefore held that Section 34 of

the Stamp Act specifically states that such an instrument

chargeable with duty cannot be admitted in evidence for any

purpose and it cannot be acted upon by such person and

prohibits its use. Hence, the trial court’s order impounding

the document was upheld.

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CONSIDERATION OF SUBMISSIONS:

36. In light of the legal principles discussed in the

paragraphs above, I have carefully perused the entire record

and proceedings to consider the rival submissions. The suit

property admittedly was an ancestral property of the

deceased plaintiff. According to the plaintiffs, the sale deed in

favour of the deceased Bhika was executed solely as

security for the financial assistance provided by him. Hence,

at the time of execution of the sale deed, the rights to

reconvey and repurchase were agreed upon. With these

specific pleadings, the plaintiffs claimed to be always in

possession and further prayed for reconveyance based on

the suit agreement, which, according to the plaintiffs, was

executed by the deceased defendant, that is, Bhiku Sorte, by

accepting Rs. 3,000/- as an earnest amount. It was agreed

between the deceased plaintiff and the deceased defendant

that the balance of Rs. 2,000/- would be paid at the time of

registration of the sale deed. However, due to the death of

Bhiku Sorte, the sale deed could not be executed.

37. To support the contentions on the suit agreement

between the parties for reconveyance, it is pleaded by the

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plaintiffs that the deceased plaintiff had repaid an amount of

Rs. 1800/- which was availed by way of financial assistance

by the deceased defendant. However, for the interest amount

payable to the deceased defendant up to 1978, the

reconveyance was not executed immediately. Based on

these pleadings, the plaintiffs contended that they would be

entitled to reconveyance based on the suit agreement.

Therefore, it is not pleaded by the plaintiffs that they were put

in possession in pursuance of or in furtherance of the terms

and conditions of the suit agreement, i.e. agreement dated

25

th

January 1996. Since the plaintiffs never claim to be in

possession under the terms and conditions of the suit

agreement, there is no question that the document required

to be registered or stamped. The plaintiffs' prayer is for

confirmation of their possession as owners upon execution of

the sale deed, as physical possession has always been with

them.

38. A party is entitled to claim specific performance even of

an oral agreement, provided the concluded contract is

pleaded and proved. Therefore, a simple agreement for sale

need not be stamped or registered. In the present case, the

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plaintiffs seek specific performance of an agreement dated

25

th

January 1996 on the ground that the possession was

always with the plaintiffs independent of the said agreement

and the deceased defendant had agreed to execute the sale

deed in favour of the deceased plaintiff; hence, there would

not arise any question of payment of stamp duty as sought to

be argued on behalf of the appellants.

39. The trial court held that the document at Exhibit 117

constituted an outright sale in favour of Bhika Sorte and not a

sale subject to a repurchase condition. The trial court has

examined oral evidence in detail. The oral evidence of PW-3

and PW-4, who were the attesting witnesses to the suit

agreement at Exhibit 59, was examined in detail by the trial

court for the purpose of admitting the document in evidence,

and their contents were accepted as true and correct. The

trial court also considered the suggestions regarding whether

the agreement is handwritten or typed. To examine the

objection to the signature of Bhika Sorte on the document,

the trial court has compared the signature on the admitted

document at Exhibit 117, that is, the sale deed in favour of

Bhika Sorte, the nomination documents at Exhibits 122 and

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123 regarding gratuity and insurance and held that the

document at Exhibit 59 is signed by Bhika Sorte.

40. Thus, the contents of the document Exhibit 59 were

accepted to be correct, which records that the possession

was always with the deceased plaintiff. The trial court

examined the revenue record, which showed the deceased

plaintiff’s name in the cultivation column. The trial court has

discussed in detail the oral evidence of the plaintiffs and the

defendants and held that the plaintiff’s evidence in support of

their possession has not been rebutted by the defendants.

41. The first appellate court, being the last fact-finding

court, has reexamined the entire evidence. The judgment in

the appeal shows that the first appellate court reappreciated

all the evidence. While confirming the trial court’s findings on

the acceptance of Bhika’s signature on Exhibit 59, the first

appellate court has discussed in detail the documents at

Exhibits 117, 122 and 123. Nothing is shown in this second

appeal to point out any perversity in the findings recorded by

both courts in appreciating the evidence, except for referring

to the stray admissions regarding the questions put to the

plaintiffs’ witnesses regarding the document being

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handwritten. Those admissions are examined by both the

courts.

42. I have perused the evidence and the findings in respect

thereof. The answers given by the plaintiffs’ witnesses to the

questions about the document being handwritten show that,

according to them, it was a written document. Therefore, I do

not find any substance in the objections raised that the

plaintiffs’ case was that the document was handwritten and

that what was relied upon was a typewritten document. From

the pleadings and evidence, it is clear that, according to the

plaintiffs, the document at Exhibit 59 was a written document,

meaning thereby a document in writing.

43. As far as the issue of possession is concerned, both

courts have held that the plaintiffs were always in possession

and that, despite the document at Exhibit ‘117’, the

possession was never handed over to the defendants. The

defendants have failed to prove that the deceased defendant

was at any time in possession of the suit property. In view of

the concurrent findings of fact, the issue of possession is not

required to be examined in this second appeal, as no

question of law arose with reference to the findings of

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possession. The main controversy, therefore, to be decided

in the present case pertains to the first question of law

regarding the admissions relied upon by the appellants on

whether the document is handwritten or typed and whether

the appreciation of evidence by both courts is correct.

44. Learned counsel for the appellants has sought to

bifurcate the statements on the ground that the admissions

pertain to the handwritten document and not a typed one.

However, a careful perusal of the pleadings and the entire

evidence shows that the plaintiffs contended that the

document was in writing. Thus, from the pleadings and

evidence, it appears that there was no controversy as to

whether the document is typed or handwritten. Both courts

have therefore rightly accepted the document as a written

document of contract. The impugned judgments and

decrees, based on a correct appreciation of the evidence,

would not require any interference on the first question of law

framed at the time of admission of the second appeal.

45. So far as the additional question of law is concerned, it

pertains to the applicability of Section 34 of the Stamp Act,

which reads as under :-

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“34. Instruments not duly stamped inadmissible in evidence,

etc.

No instrument chargeable with duty shall be admitted

in evidence for any purpose by any person having by law or

consent of parties authority to receive evidence, or shall be

acted upon, registered or authenticated by any such person

or by any public officer unless such instrument is duly

stamped or if the instrument is written on sheet of paper with

impressed stamp such stamp paper is purchased in the

name of one of the parties to the instrument.

Provided that, -

(a)any such instrument shall, subject to all just

exceptions, be admitted in evidence on payment of,

(i) the duty with which the same is chargeable, or in the

case of an instrument insufficiently stamped, the amount

required to make up such duty, and

(ii) a penalty at the rate of 2 per cent of the deficient

portion of the stamp duty for every month or part thereof,

from the date of execution of such instrument:

Provided that, in no case, the amount of the penalty shall

exceed four times the deficient portion of the stamp duty.

(b)where a contract or agreement of any kind is effected

by correspondence consisting of two or more letters and any

one of the letters bears the proper stamp; the contract or

agreement shall be deemed to be duly stamped;

(c)nothing herein contained shall prevent the admission of

any instrument in evidence in any proceeding in a Criminal

Court, other than a proceeding under Chapter IX or Part D of

Chapter X of the Code of Criminal Procedure, 1973;

(d)nothing herein contained shall prevent the admission of

any instrument in any Court when such instrument has been

executed by or on behalf of the Government or where it

bears the certificate of the Collector as provided by section

32 or any other provision of this Act;

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(e)nothing herein contained shall prevent the admission of

a copy of any instrument or of an oral admission of the

contents of any instrument, if the stamp duty or a deficient

portion of the stamp duty and penalty as specified in clause

(a) is paid.”

46. The plain reading of Section 34 indicates that it

pertains to the admissibility of a document in evidence or to

acting upon it, which requires payment of stamp duty.

Therefore, the additional substantial question of law goes to

the root of the matter; hence, it is considered in reference to

the applicability of Section 34 to the document at Exhibit 59.

In the present case, Exhibit ‘59’ is an agreement for sale.

Learned counsel for the appellants relied upon Explanation I

to Article 25 of Schedule 1 of the Stamp Act to support his

submission that the document at Exhibit 59 would attract

stamp duty as the plaintiffs claim to be in possession

pursuant to the said document and because it is unstamped,

it cannot even be acted upon in support of the theory of

possession. Therefore, it is necessary to understand the

meaning of Explanation I to Article 25 of Schedule 1 of the

Stamp Act. The relevant extract of the Explanation I reads as

under:

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“Explanation I - For the purposes of this article, where in the

case of agreement to sell an immovable property, the

possession of any immovable property is transferred or

agreed to be transferred to the purchaser before the

execution, or at the time of execution, or after the execution

of, such agreement then such agreement to sell shall be

deemed to be a conveyance and stamp duty thereon shall be

leviable accordingly.

Provided that, the provisions of section 32A shall apply

mutatis mutandis to such agreement which is deemed to be

a conveyance as aforesaid, as they apply to a conveyance

under that section:

Provided further that, where subsequently a conveyance is

executed in pursuance of such agreement of sale, the stamp

duty, if any, already paid and recovered on the agreement of

sale, which is deemed to be a conveyance, shall be adjusted

towards the total duty leviable on the conveyance.

Provided also that where proper stamp duty is paid on a

registered agreement to sell an immovable property, treating

it as a deemed conveyance and subsequently a conveyance

deed is executed without any modification, then such a

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conveyance shall be treated as other instrument under

section 4 and the duty of one hundred shall be charged”

47. Thus, from the wordings the aforesaid ‘Explanation I’ it

is clear that for the purpose of payment of stamp duty, an

agreement to sell immovable property is deemed to be a

conveyance only in the event of (i) handing over of

possession before execution of such an agreement as part

performance of such an agreement or (ii) handing over of

possession at the time of execution of such an agreement as

part performance of such an agreement, or (iii) handing over

of possession after execution of the agreement in

furtherance of such an agreement. In simple words, when

only possession is sought to be transferred in pursuance of

or in furtherance of an execution of an agreement to sell with

a requirement to execute a separate deed for conveying title

or if possession and title, both is sought to be transferred in

pursuance of or in furtherance of an agreement to sell,

without any further requirement to execute a sale deed to

convey the title, such agreements for sale shall be deemed

to be a conveyance for the purpose of payment of stamp

duty. Therefore, even when, for the transfer of title, a further

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deed of conveyance is required to be executed, but

possession is transferred in pursuance of or in furtherance of

the agreement for sale, such an agreement would attract

payment of stamp duty because possession is transferred in

pursuance of or in furtherance of the contract. Such a

requirement is a safeguard against the avoidance of stamp

duty.

48. By way of an illustration, when an agreement is

executed under the provisions of the Maharashtra Ownership

Flats (Regulation of the Promotion of Construction, Sale,

Management and Transfer) Act, 1963 (“MOFA”), possession

is handed over in pursuance of or in furtherance of that

agreement; therefore, such an agreement attracts stamp

duty, as no further document of conveyance is required to be

executed and the title and possession is transferred to the

purchaser, pursuant to such an agreement. Therefore, when

the transfer of possession is in pursuance or furtherance of

an agreement to sell, such an agreement would attract

payment of stamp duty.

49. The provisos to the said Explanation I, therefore, clarify

that where subsequently a conveyance is executed in

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pursuance of such an agreement for sale where stamp duty

is already paid on the ground that the agreement is deemed

to be a conveyance, an adjustment towards the total duty

leviable is provided, subject to any modification in the

agreement that may attract further charges. Therefore, the

object of Section 34 and the Explanation I to Article 25 of

Schedule 1 of the Stamp Act appears to be the prevention of

avoidance of payment of stamp duty.

50. In the present case, possession was already with the

deceased plaintiff by virtue of original ownership; however,

the title was transferred in 1961 in favour of the deceased

defendant, that is, Bhika Sorte, by executing a sale deed.

Therefore, at the time of execution of the suit agreement by

Bhika Sorte in favour of the deceased plaintiff, it was

recorded and agreed that the possession already with the

deceased plaintiff would be confirmed as the owner upon

execution of the sale deed. Therefore, the transfer of title and

confirmation of possession as owner was to occur contingent

upon the execution of a sale deed. Therefore, stamp duty

would be paid at the time of execution of the sale deed, as

title would be transferred only upon execution of the sale

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deed, and possession would be confirmed as owner only

after execution of the sale deed. Therefore, there is no

avoidance of payment of stamp duty. Hence, the payment of

stamp duty on the suit agreement for sale would have no

relevance with reference to Section 34 of the Stamp Act in

the present case.

51. It is not the plaintiffs’ case that the possession with

them was in pursuance of or in furtherance of the document

at Exhibit 59. Both courts have concurrently held that the

possession was always with the plaintiffs despite the sale

deed at Exhibit 117 in favour of Bhika Sorte. Accordingly, the

subsequent document at Exhibit 59 is accepted as an

agreement to sell by Bhika Sorte in favour of the deceased

plaintiff, confirming and recording that the possession was

always with the deceased plaintiff. Hence, there is no

substance in the arguments raised by relying upon Section

34 of the Stamp Act.

52. In the present case, stamp duty would be payable at

the time of execution and registration of the sale deed

pursuant to the impugned decree. Therefore, there would not

be any question of transfer of title by avoiding payment of

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stamp duty, as the title would be transferred to the plaintiffs

only upon execution and registration of the sale deed by

making payment of stamp duty, and only thereafter would the

possession stand confirmed as owners. Hence, even the

additional substantial question of law is accordingly

answered in favour of the respondents.

53. For the reasons recorded above, the impugned

judgments and decrees would not require any interference in

this second appeal. Hence, the second appeal is dismissed.

[GAURI GODSE, J.]

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