I appear for accused in 138 case . I made an application under sec 34 of Karnataka stamps Act to impound a sale agreement unregistered the complainant filed his objections stating clearly recital is there the possession is not delivered and will be delivered only at the time of registration. after they filing objection i filed a memo along with original cancellation of sale agreement stating wherein there is a recital the vacant physical possession of the suit schedule property is handed over to the seller. I pleaded deliberatively taking possession was suppressed in sale agreement, the learned magistrate not prepared to take the contention. Any citation available stamp duty attracts even delivery of possession not handed over or to the circumstances of my case.