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Stamp duty

(Querist) 27 March 2014 This query is : Resolved 
A by registered agreement to sale agreed to sale A's land to B for a total consideration of Rs.1,00,000/-, Valuation of land is 70,000/-, B paid full stamp duty of conveyance on the agreement to sale itself. it is also agreed by and betweent A and B that, final conveyance shall be done in favour of B or any person of B's choice.

Now B wants final conveyance in the name of C.

my question is

whether stamp paid by B at the Agreement to sale can be adjusted for the sale Deed in favour of C, according to section 4 of bombay stamp act?

Or,

sale deed would attaract a fresh stamp duty as c was not the party to the agreement to sale?

can this be called a series of transaction ?
ajay sethi (Expert) 28 March 2014
sale deed would attract fresh stamp duty as c was not party to agreement of sale
Rajendra K Goyal (Expert) 28 March 2014
Fresh stamp duty has to be paid.


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