Respected Experts actually what was happened in this case that one person wrote an agreement to sell in stamp paper of Rs. 100 and it was signed by both vendor and vendee and as well as by witnesses but it has not been registered. By this agreement no transaction took place and even both the vendor and vendee did not take action in this agreement and the said agreement act only as a peace of paper and nothing. On the same day Vendor executed a power of attorney in favour of another person and subsequently the power attorney holder of the property transfered the his right after paying prescribed Stamp Duty. But now the vendee of the agreement to sale got a notice from the Assistant Commissioner Stamp Duty and throught the notice they are saying that because agreement to sell was made so you are liable to pay stamp duty. Even we are saying that it was only a peace of paper and no transaction was took place throught the agreement. But they are saying that liability of stamp duty comes only after the instrument not related to transaction. Please suggest me any judgments if any
