Shyamsundar Radheshyam Agrawal vs Pushpabai Nilkanth Patil

The Supreme Court upheld the decision of the Bombay High Court affirming the trial Court's order to impound six agreements for sale under Sections 33, 34 & 37 of the Maharashtra Stamp Act, 1958, and Section 17 of the Registration Act. The Court found that the agreements included a clause transferring physical possession, necessitating stamp duty payment. The Court ruled that the appellants were liable for stamp duty and penalty on the impounded documents, rejecting their argument that prior agreements did not require stamping due to a subsequent registered sale deed.