[ 3301 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE PULLA KARTHIK WRIT PETITION NO: 5250 OF 2026 Between: 1. Muthamma, Wo. Babaiah, aged about 80 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 2. Yashoda, Wo- Rama Swamy, aged about 80 years, Occupation. Household, R:/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 3. Yadamma, Wo. Pentaiah, aged about 75 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 4. Narsamma, W/o. Mallesha, aged about 74 yea$, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 5. Suguna, Wo. Satyanarayana, aged about 68 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 6. Chandramma, Wo. Babaiah, aged about 85 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 7. P. Kumar, S/o. Babaiah, aged about 70 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad 8. P. Dasrath, S/o. Babaiah, aged about 68 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 9. P. Ashok Kumar, S/o. Babaiah, aged about 66 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. All the petitioners rep. by their Agreement of Sale With Possession) - cum -General Power of Attorney Holders,

10.Jaffer Bin Abdullah Balala, S/o. Late Abdullah Bin Ahmed Balala, aged about 53 years, Occupation. Business, R/o. H.No.22-6-270, Koonche Naseem, Machuili Kaman, Hyderabad. 11.B. Venkatesh, S/o. B. Mallesh, aged about 51 years, Occupation. Business, R/o. H.No.10-3-311/3/2, Castle Hills, Road No.2, Beside N.M.D.C., Hyderabad. Rep. by their Development Agreement - cum - General Power of Aftorney No.1 1 15 of Holder, M/s. Drishti Homes, a partnership firm registered with 2023, in the office of the Registrar of Firms, Ranga Reddy having Registered Office at H.No.1-65/Sy.No.17lR4, Survey No.17, Guttala Begumpet, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500 081, rep. by its Partner, Kolan Anand Reddy, S/o. K. Narsimha Reddy, aged about 55 years, Occupation. Business, R/o. Villa No.38, F'restige Rayalwoods, Kismathpur, Rajendranagar, Ranga Reddy District, Telangana. ...PETITIONERS AND 1. The Sub Registrar, Champapet, Ranga Reddy District. 2. The District Regiskar, Ranga Reddy District at Hyderabad. 3. The State of Telangana, rep. by its Principal Secretan/, Revenue - Stamps and Registration Department, Secretariat, Hyderabad. ..,RESPONDENTS

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Oourt may be pleased to issue a Writ of Mandamus or any other appropriate writ declaring that the action of the 1st respondent contained in the endorsement bearing L.r. No.410/Docts/2025, dated 08.12.2025 taking the view that the subject Development Agreement - cum -General Power of Attorney dated 05.12.2025 is to be registered treating it as a sale is arbitrary, illegal and ultra virus the provisions of the C;ontract Act and the Registration Act and hence the letter dated 08.12.2025 be set aside and direction be issued to theFf respondent to forthwith register and release the document captioned as Development Agreement - cum - General Power of Aftorney dated 05.12.2025 relating to the subject land 2420 sq. yards in Sy.Nos.70 and 85 of Jalpally village, Balapur Mandal, Ranga Reddy District and release the document after due registration. l.A. NO: 1OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the '1st respondent to entertain, accept and register the document captioned as Development Agreement - cum - General Power of Aftorney dated 05.12.2025 executed by the petitioners No.10 and 11 as Agreement of Sale (with possession) -cum - General Power of Attorney holders of the petitioners No.1 to 9 who were originally given the Agreement of sale (with possession) - cum - General Power of Attorney ship vide registered document No.9410 of 2006, dated 28.04.2006 and release the registered Development Agreement - cum - General Power of Attorney document to the petitioners after compliance of the normal requirements under the Stamp Act and the Regitration Act, pending disposal of the writ petition. l.A. NO: 2OF 2026 Between: '1 District. . The Sub Registrar, Champapet, Ranga Reddy 2. The District Registrar, Ranga Reddy District at Hyderabad. Stamps 3. The State of Telangana, rep. by its Principal Secretary, Revenue -and Registration Department, Secretariat, Hyderabad. ...PETITIONERS/RESPONDENTS IN W.P, AND '1 years, Occupation Household, . Muthamma, Wo. Babaiah, aged about 80 R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 2. Yashoda, Wo. Rama Swamy, aged about 80 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad.

3. Yadamma, Wo. Pentaiah, aged about 75 years, Occupation Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. Occupation. Household, 4. Narsamma, Wo. Mallesha, aged about 74 yeats, Rl/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 5. Suguna, Wo. Satyanarayana, aged about 68 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 6. Chandramma, Wo. Babaiah, aged about 85 years, Occupation Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. Business, 7. P. Kumar, S/o. Babaiah, aged about 70 years, Occupation. R/o. H.No.23-6-673, Chandulal Bela, Hyderabad 8. P. Dasrath, S/o. Babaiah, aged about 68 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 9. P. Ashok Kumar, S/o. Babaiah, aged about 66 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. All the petitioners rep. by their Agreement of Sale (With Possession) - cum -General Power of AttorneY Holders, 10. Jaffer Bin Abdullah Balala, S/o. Late Abdullah Bin Ahmed Balala, aged about 53 years, Occupation. Business, R/o. H.No.22-6-27{1, Koonche Naseem, Machuili Kaman, Hyderabad. 1'l . B. Venkatesh, S/o. B. Mallesh, aged about 51 years, (lccupation. Business, R/o. H.No.'10-3-311i3l2, Castle Hiils, Road No.2, Beside N.M.D.C., Hyderabad.

Rep, by their Development Agreement - cum - General power of Attorney Holder, M/s. Drishti Homes, a partnership firm registered with No.1j 15 oi 2023, in the office of the Registrar of Firms, Ranga RecJdy having Registered Office at H.No.1-65/Sy.No.17lR4, Survey No.17, Guttata Begumpet, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500 081, rep. by its Partner, Kolan Anand Reddy, S/o. K. Narsimha Reddy, aged about 'Rayalwoods, 55 years, Occupation. Business, R/o. Villa No.38, prestige Kismathpur, Rajendranagar, Ranga Reddy District, Telangana ...PETITIONERSrwRIT PETITIONERS Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to vacate the lnterim orders granted on 24-02-2026 passed in l.A. No.1 of :2026 in w.p. No.5250 of 2026, and dismiss writ Petition as devoid of merits in the interest of justice. gv9 Ve&:\o v eqkcslq Rcnrrurqyql, Se n?or Cour6c\ .-t?. Gounsel for the Petitioners:rM/S BHARADWAJ ASSOCIATES Counsel for the Respondents: Gp FOR STAMPS AND REGTSTRATION The Court made the following: ORDER IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE SRI JUSTICE PULLA KARTHIK WRIT PETITION No.525O OF 2026 Dated lOtu July' 2026 Between: Muthamma and othcrs Petitioners AND The Sub Registrar, Champapet, Ranga Reddy District and others Re sponde nts ORDER:

This Writ I)etition is lilcd sccking thc follor,r,'ing relief " dcclaring that the acrion oI the ]., rc:ipondcnt conrerincd in thc cndorsement bearing Lr.No.4 1 0/l)octs I 2a2i>, datcd 08. I 2.2025 taking the view that the subject DcvelopmcnL n greemcnt cum Gcncral l)ower of Attorney dated 05.12.2023 i.s to bc rcgisrcred trcating it as a sale is :rrbitrary, illegal arld ultra vjrus thc provisions of thc Contract Act and the Registration Act and hcncc the letler datcd 0n.12.2025 bc set aside and direction be issued to thc 1., respondcnt to forthwiLh regstcr and release the document captjoned as Development Agreemcnl, cum Genera.l Power of Attorney dated 05.12.2025 relating to the subject land 2420 sq. yards in Sy.Nos.70 and 85 of Jalpally vrllage, Balapur Mandal, l?al,]ga Reddy l)rstrjcL and relcasc lhe document arfter duc registratlon and granl such rclicf as it decrrLs llr rrL thc eire LrmsLuecs of Lhe casc. PK, J \r.p 525C )0 25

2) The case of thr: petitioncrs, in brief, rs Lhitt thc document captioned as 'Dcvelopmcnt Agrecment cum_(ieneral [,orr,,er of Attorne1,,, dated 05.l2.2O2S excculcd by thc Agrcemcnt o[ Sa]e l\,..ith possession)-cum-General Pou,er o[ Al torncv If olcicrs of petitioners I to 9 herein u as prt:sented lor registratiorr belore respondcnt No. 1 ar d vLclc impugned endorscmenL datcd Og.l2.2O2S rcspondcnt No. I has. oplned thar the subject document i.e. Developmcnt Agreement cum_3eneral power of Attorney cannot be registered unicss the same is lrear.ed as a sale b,1, itself as per Scction 37 of the Indian Conrract Act. eucstioning the same, thc pctittoners:irc beforc this Court. 3) []eard Srr Vt:clula Vcnkata llamana. learned senior counscl. representing M,/s.l3harac1r,r'aj Associatcs. lor the pctiticncrs. and learne<l Governrncnl Picader for Stamps and Registration arppearing for the respondents. 4) Learned senior counsel has submitted that petirilyngls 1O and l1 arc lar''"'ful Agrecmcnt of sarc (r,r.ith possession)-cum-Generar power of Attorney holders vider registered documenr No.g4 10 of 2006 dated 28.O4.2006. cntered r,r'i1h Lhc o\\,ncrs i.c. petittoners 1 t. 9, in respect of largc r:xLcnt of land and undcr. thr: said clocument. petitir)ners 1 to 9 have conferred all the porvers to pctilioners 1O and I i r.,,.c n Lo cxecute and register sale deeds for and on behall o[ petitioners I Lc (J. In exercise of PK, J wp 52s0 2026

such power, petitioncrs 10 and r 1 have executed thc subjcct clocumcnt i.e. Development Agreement cum-Gcneral power of Attorncy datcd 05.12.2O2r in lavour ot M/s.l)rishti Homcs by whrch the development rights, agrc.ment ol sale and rhc porvcr of attorncy are all included. Therefore, the impugned endorscmcnt is ncithcr lcgaill. ar:cepr.ablc nor factually correct. When once the owncr/pnncipal has partcd with ail his rights in favor of a General pou,cr ol Attorney holder in the document captioned as'Agreement of Sale (with possession)-cum General power of Attorney' with power to sell, there is no requircment ol thc principat exccuting anolher documenI in r:xclusion ol thc appointcd Gcneral pow.er of n ttorncv. [{cncc, thc ho]dcrs ol Agrccmcnt ol Salc (with possession)_ cum General Power of Attorney documcnt vide document No.94 10/2006 dated 28.O4.20O6 i.e. petitioners l0 and 1 i arc lully compctent to execute the subject docunrent, which is refused for registration on crroneous grounds. l'hereforc, the action of rcspondent No.1 in not registering the Development Agreement cum_General power of Attorney is not sustainable undcr thc lau, and the Sub-Registrar has no authority ol law to go into thc mcri[s ol thc clocurr]ent and the only rcquirement of 1a',v is to .lcccpI thc .locumcnt anc] rcgistcr r-rnlcss the propcrt]-, rvhich is the subject matter of the document. is in thc prohrbitcd list maintainr:d under Section 22A of lhe Rcgistration nct, l9Og. Sincc there is no such reason in the impugned cndorscmcnt, Lhe same is wholly illegal, r)K.,i

wp 5250 2024) arbitrary anci ultra vircs of thc provisions ol the Rcgislratioll Act, 1908 and therefore the learned senior counsel pral's this C';r.rrt ro allou'the rvrit petition by setting aside the rmpugned endorseme:r1 Reliance has bccn placed on ChieJ Reuenue Controlling OfJicet cum InsPector Generql oJ Registrdtion u. P. Babul Clovernment Pleaclel has submittcd.5) Per contra, thc learned captioned asthat the petitioners have prescnted a documelrt dated 'Development Agrecment-cum-Gcneral Power of Attornel.' 05.12.2025 in respect of the subject property i-e. 2120 Sq. Yards in sun'cy Nos To and 85 situated at Jalpal1i/ Vil1age, Balapur Mandal' t he contents of the Ranga Rerldy District. On examination of principal/link document i.c. Agrcement of Salc cum-General Pou'er of Attorncr', it u'as noticcd that there l5 n6 6r:ntion of further deiegation of pou,ers of the Prrncipals to thc Attolnc)'s as required as per under Section 37 ol the Indian Contract Act, i872. Irurther' 10% the recitals of the subject document, the share of tl-re owner is owne r has transferred and share of the developer is 90% (i.e. the al1 extent of 2420 90% to the developer), ln other words, towards Sq. Yards, thc acceptance of 242 Sq. Yards developed land and Rs.20 lakhs tonards goodu'ill by the owner is nothing but Cir l,\ppea - wp 5250 PK,2026J

consideration for transfer of 9O"/o share to thc developer. Learned Government Pleader has contendcd that as per Section 54 of the 'l'ransfer of Property Act, I 882, the Agreement of Sale cum-General Power of Attorney does not create any right over the propcrty. ln the case of tangible immovable property of a value less than one hundred rupees, such transfcr mav be made either by a registered instrument or by deliver]. of thc propcrt)'. Dcliven ol tangiblc immovable property takes piace r.vhen the seller places the buyer. or such person as he drrects, in possession of the property. Further, a registered agreement of sale-cum-GPA is an enforceable contract for specific performance and it does not by itself transfer ownership/title of immovable property and a contract for sale of immovable property is a contract that a saLe ol such property shall take place on terms settled betw'cen thc partrcs and thc same rtsclf does not create any intcrcst or chargc on such property. Thercfore, respondent No.1 has classificd rhe subject document as a sale and chargeable under Article 47-A ol Schedulc I A of the Indian Stamp Act, 1899, arld the impugned endorsement of respondent No. 1 dated 08.02.2025 is rssued within the purview of the provisions of the Indian Stamp Act, 1899, and Registration Act, 1908. Learned () PK, J *p 5250 2026

Covernmenr Pleader has further contended that the Agreement of Sale-cum-Ccneral Polr,er of AtLorncy, rclied upon b. the pctitioners perrelates to a total extcnt of 3,19,O77 square 1'ards of land. As the prevailing govcrnment guidelines the total market value of the said property comes to about Rs.2,23,35,39,O00/- (i.e d Rs.7,000/ per square r-ard), if the said pr()pertr- is to be transferred through a regular salc der:d, the applicable stamp dutl-aL 7.6ah lr'cruld amount to Rs.16,97,18,964/- undcr the provisions of the Indian Stamp Act, 1899. I-lou'el'cr. the petitioners' predeccssor's document namcl,r, the Agreemer t of Sale-cum Ccneral Pou,er of Attornr:r. u as registered b1' pa,,'ing onil- a fixed stamp dut). of Rs.50,000/-. ln such circumstanc( s, pcrmitting the petitioners to directl,v- register the Development Agreement-cum-General Pou,er of Attornev based on the said AC PA. ri.ithout hrst executing and registering a proper Sale Deed uould cffectiveh enable the parties to circuml-enr payment of stamp duty legall1' pay'able on convevance, thercb-\ resulting in substantial leakage of legitimate revenue to the Statc ex<:hequer run ring into scveral crores of rupees. Therefore, the action of respondent No.1 in insisting upon proper classification of the docurr ent and pa\.ment - 1 P1{, .J !\ p 5:2sO 2026 of appropriate stamp duty is strictry in accordance with 1aw.

Hence, the iearned Government pleader prayed this Court to vacate the interim order passed by this Court on 22.O4.2026 and dismiss the Writ Petition. Reliance has been placed on (l) ArJun Sitcrrrr.m Nitinusar u, Rc:ma Sakhoram paradz and (2) M.S. Anq.nthqtnurthg u. J, Manjula ETCs, 6) This Court has taken note of the submissions made by respectt\.e counsel and perusecl thc record 7) On a perusal of the record, it is found that the Agreement of Sale-cum GPA dated 2g.O4.2006 was executed by petitioners 1 to 9 in lavour of petitioners r o ancr r l, rerevant portlon of the said GpA dated 28,04.2006 reads as under: " 1 5. TIIAT the Ven.lors/ I.lxecutanLs hereby appoint, nominate and constitu[e the Venclees hcrein i.e., ] Mr. Jaffer Bin Abdullah Balala son o[ Late Mr Abdllllah Bin Ahmed t3alala, aged about 34 ,\.ears, Occupation Business, Resident ol House No.22 6.270, Knonchc Naseem, Machli Kanran. Hyderabad, A.P., 2. Nl:. B. veukatesh son of Mr. B. Maltesh, aged about 32 years, Occupatron: Business, Resident of House No 1O 3 3I 1/3/2, Castlc Hilts. Road No.2, Beside N.M i).C.. lJ\dcrabad, A p.. as thcir LrLle and lawful General power of r\ttor'n(.\'to do the lollowing acts, dceds and things in thc narne , 20 r4 (2) Mh.L.J ' (201-s) t0 scc 596 3 PK, .-I wp 5250 2026 and on behalf of the \ endors / Execu tants, in respect of abolcsajd scl.reduled propertv sold to the Vendces.

al TO sell. Leasc, mortgage rhe said Schedule })ropertl'and for such purpose to exccuted an,r dccf or deeds including Sale l)eed elc.. to presenl lhe same for rcgistraLion in the concerned ]legistration Cffrces.tnd to dcliver thc possessiott oI lhe sard schedult propcrt\ to thc prospecti\c purchaser on behelf oi the Vendors / Iixec u tan ts he retn an-'-b) TO enter in to anl Agreement and tc make appLication, plans. deciarations, petitiors, zLnd to develop, sale and enter in to development lrgreemcnt in q,hrch cvcr manner hc u,ants, and to r(tpresent the V cnd ors // t')xecu tants in all the State. lnd Central Government Oflices. N,1.C.H., in rcspecL of the sard Sched u 1e Propertv. cl THAT the said Vendecs/i\tlornies are auLhorised to appoint anl. Advocatcls and tf necessan to lile an] llelltions. alficlavil,s rcr,isLot'ts. e1c il) .l ('ourt of lau il necessan for carrling oLrt the purpose ol ,llfroilrtment hereb-r madc d) TO commence carr-v on or defel-id al1 actioils and olher proceedings concernu-ig to ttle said schedttied p.opert-v and top settle compromise or to submit to arbitrations surts relatrng to the above purpose.

e) TO appear and acL before a1i artthorit:es including Government Offices. Reveuue Offices. Courts, clc.. and to sign, verill and lile plaints, representatLons eLc. and appoint an\ third person as substitu te / agent ln the name and on behalf of the Vendors/Executants in rcspecl of the said schcdule propert\ znd all other petrtlons belore an,r lribunal court and t( prescnt and executc all papers ancl documcnts bcforc -rnr aLLthorlt\ at all timcs rn respccl oI the said properl\. ()- I'1{,.1 \r p 52)0 20,/() 0 AND Generalh rhc !,endces/Attornies are authorized to do ail thr: ;rcts. clceds and things in respect oI Lhe schodulc prollertl \\,hich are nor spccificalll mcntioned tn the [)eed and q,hich are rlcccssan to bc donc or cause to be done. in the name of Vendors/ Executan ts and on his behall. .\ncl lhe Vcndors/ Dxecuranrs hereb! agreed to ratrl\ a|(l corrlirm rhe samc. ancl it shall be decnlcd and Lrcatc(l as if donc by, the Vcndors/' llxecutants personal)r,, 8) From the above, this Court nowhere fincl s recitals of further delegation of powers of the principals (petitioners 1 to 9) to the Al.Lorneys (pctitioncrs l O and I l ) as required under Section 37 of the Indian Contract Act, 1g72, u,hich provision of law reads as under "An agent entrusted u,rth spccific duties cannot travel those duties to another without cxplicit altthorizations.,,

9) Further, as per the subject document i.e. Development Agreement-cum-General poll.er of Attorney, dated 05. 12.2025, tne share of the owner is l0% and the share ol the developer is 907o, which the oumer has entrustccl. In other w.ords, out of an ext_enf of 2420 Sq. Yards. thc ov,,ncr has acccpted 242 Sq. yards developed lancl and Rs.2O,O0,OO0/- cash tou.ards good wrll and the same amounts to transfer of 9O"k share in the Iand to the developer. As such, the Agrecment of Salc cum (]cneral power of-Attornev vide t0 ijK, ,l '.vP i250.-l()-)r) document No.94 1O/2006 datcd 28.O1 .2006 does not create any rights over the propertv as thc said agreement dzLted 28.04.2006 does not meet the requiremcnt of Section 54 of the Transfer of Propertl- Act, 1882, to transfer the 90% sharc to the: developer 10) F'or bcttcr apprccration of the matter. Sccrion 54 ol the Transfer of Propertl Act, 1882, rrhich defines salc, ts exlractcd herr:under "S:rlc" is a translcr ol owncrship in exchange for a price paid or promrsed or part-pard and part promised," 1 1) This Court deems it rclevant to refer that the Hon'ble Suprcme Court in M.S. Ananthamurthg (referred. suPra, has held as under 47, lt is a settled larr lhat a trarlsfcr of tttttnolable pr,rpt t r lrr \ar ol salc

- r:an onh be br a dced of convct ar rcc \r r agreement to sell i,. rtot a alon\'eval)ce 11 ls not a documcnf of titlc or a clecd of lransfer of p"oJeltl and does not , onk.r orrncrshrir right or trtlc. \n Strral l,cunp lStLrrtl l,amit t:, lndrLstnes (P) t,td-()) \. State of Haryarrc. (20i2) 1 SC(l 6tr6 : i20l2l I SCC (Crr) 351 120121 .].10 ITR 1 : (2012) 169 Comp Cas 133] this Court had reiteratcd t:rat ar.i agreemcnl to sell does not meet the requiremenls o[ Sectlons 5.1 an(l 55 of the 'l'Pi\ to cffeclLlatc a "transfer'. 48. l-onr lhc rndcpendcnt readrng of the PoA and rhe ag-eement to sell. the submrssrons ol the iippcLlants lail on lrro grounds. first. tfe I)oA rs genel.rl rn nature and does noL securc agcnt s nght rn thc sublect rnillcr e[ lhr: agencr, and secondlr. an agreernenl to scll simpltcilcrdoes noi cr)ntcl o\\ncrshtp ln the rmmovablc pr-oper1\ so as to transfcr a l)c(1cr titlc Lo irnvolte c sc. - ll PK, J \\'p )250 2026 (iiil Combined reqd.ing of the general power oJ attorneg qnd the q.greetftent to sell ,l.he 49. The rssue at hand ma1, also be lookcd at from another angle. appellants have submitted that that since the GpA and the agreement to sell were executed by the same person in lavour of the samc bencficiary. it ought to have been read togethcr

56. The practice of translerring an immovable property vrde a GpA and agreement to sell has been discouraged b_r- the following observattons of this Court in Surqj Lamp lsurct l_oilp & lncju.saries (p) Ltct. (2) v State af I larycmct, (20 12) I SCC 656 : 12012) I SCC (Ci\,) 351 :(2012) 3.40 I1.R 1 .l2OL2) t6g Comp Cas 133] 'l'hc rclevarlt ol)scrv.tLions are rcproduced herernbelowi {SCC p. 6tr /. para 24J

therefore " a We reitercLte,thet imrnouable propefi!) c(1n be. legall!) and 'cleecl lau,,fully transfered/ conueyed onlg bq a ,.qr"t"i.d conueyance. o1 Trctnsactio.ns of the nature of ,,Gt,A salis, u, ,:3,q/ C;pa/ *iu trclnsJers,, do not atrtueu title and clo not ajnouttl to tro]LsJAr, ar ccl:t thelJ be recogrttsecl or .fle uctLid mode of transfer of imrnouuble propeny. .^ourt""ruill nat treat such fransacaron.s as compleled ot corLc:lLLcLecl trorr"ler" or as corueAcolces qs the| trclther conueU title nor oecie cory interesl ult an tmmouctble t)ropertg_ ,I,hey cannot be recognised as deeds of title, cxccpt to the limited exrent of Section 53-A of the Tp Act Such transactrons cannot b;. rclled upon or made the basis for mutatrons in munrcipal or revenue records. What is stated- above witl apply not only to deids of conveyance in regard to freehold property but also to traniler of leasehofa p.op'r.iv. A Iease can be validll Lranslerred onll, unclcr a regisrerccl assignment oi lcase lt is time that an end is put Lo the perDLcrous pr.rctice ol-SATCpATwtll transactions known as (l t,A sales. ' (em phasls su pplied) 12) For the reasons statcd in the preceding paragraphs and in thc light of Lhe abovc legal position, Lhis Court does not sce any mcrit in the wrlt pctltjon and thc sarre is liable to be dismisscd 13) Accordingly, the Wrlt petition is dismissed PK, J \.! p 5250 2026 Miscellaneous pctitions pending, if an1,, in this ,vnt petition shall stand closcd. No co sts

SD/. A,H.S. GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// CTION OFFICER To, 1. One CC to M/S Bharadwaj Associates, Advocate [OPUC] 2. Two CCs to GP for Stamps And Registration, High Court for the State of Telangana, at Hyderabad [OUT] 3. Two CD Copies TJ \.t GJP HIGH COURT DATED: 1010712026 Are \ ( t 2 02 6 2 1 JUI oc 2 rO ORDER -;,. WP.No.5250 of 2026 DISMISSING THE WRIT PETITION WITHOUT COSTS G ."P('a tr-"

[ 3301 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE PULLA KARTHIK WRIT PETITION NO: 5250 OF 2026 Between: 1. Muthamma, Wo. Babaiah, aged about 80 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 2. Yashoda, Wo- Rama Swamy, aged about 80 years, Occupation. Household, R:/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 3. Yadamma, Wo. Pentaiah, aged about 75 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 4. Narsamma, W/o. Mallesha, aged about 74 yea$, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 5. Suguna, Wo. Satyanarayana, aged about 68 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 6. Chandramma, Wo. Babaiah, aged about 85 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 7. P. Kumar, S/o. Babaiah, aged about 70 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad 8. P. Dasrath, S/o. Babaiah, aged about 68 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 9. P. Ashok Kumar, S/o. Babaiah, aged about 66 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. All the petitioners rep. by their Agreement of Sale With Possession) - cum -General Power of Attorney Holders,

10.Jaffer Bin Abdullah Balala, S/o. Late Abdullah Bin Ahmed Balala, aged about 53 years, Occupation. Business, R/o. H.No.22-6-270, Koonche Naseem, Machuili Kaman, Hyderabad. 11.B. Venkatesh, S/o. B. Mallesh, aged about 51 years, Occupation. Business, R/o. H.No.10-3-311/3/2, Castle Hills, Road No.2, Beside N.M.D.C., Hyderabad. Rep. by their Development Agreement - cum - General Power of Aftorney No.1 1 15 of Holder, M/s. Drishti Homes, a partnership firm registered with 2023, in the office of the Registrar of Firms, Ranga Reddy having Registered Office at H.No.1-65/Sy.No.17lR4, Survey No.17, Guttala Begumpet, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500 081, rep. by its Partner, Kolan Anand Reddy, S/o. K. Narsimha Reddy, aged about 55 years, Occupation. Business, R/o. Villa No.38, F'restige Rayalwoods, Kismathpur, Rajendranagar, Ranga Reddy District, Telangana. ...PETITIONERS AND 1. The Sub Registrar, Champapet, Ranga Reddy District. 2. The District Regiskar, Ranga Reddy District at Hyderabad. 3. The State of Telangana, rep. by its Principal Secretan/, Revenue - Stamps and Registration Department, Secretariat, Hyderabad. ..,RESPONDENTS

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Oourt may be pleased to issue a Writ of Mandamus or any other appropriate writ declaring that the action of the 1st respondent contained in the endorsement bearing L.r. No.410/Docts/2025, dated 08.12.2025 taking the view that the subject Development Agreement - cum -General Power of Attorney dated 05.12.2025 is to be registered treating it as a sale is arbitrary, illegal and ultra virus the provisions of the C;ontract Act and the Registration Act and hence the letter dated 08.12.2025 be set aside and direction be issued to theFf respondent to forthwith register and release the document captioned as Development Agreement - cum - General Power of Aftorney dated 05.12.2025 relating to the subject land 2420 sq. yards in Sy.Nos.70 and 85 of Jalpally village, Balapur Mandal, Ranga Reddy District and release the document after due registration. l.A. NO: 1OF 2026

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the '1st respondent to entertain, accept and register the document captioned as Development Agreement - cum - General Power of Aftorney dated 05.12.2025 executed by the petitioners No.10 and 11 as Agreement of Sale (with possession) -cum - General Power of Attorney holders of the petitioners No.1 to 9 who were originally given the Agreement of sale (with possession) - cum - General Power of Attorney ship vide registered document No.9410 of 2006, dated 28.04.2006 and release the registered Development Agreement - cum - General Power of Attorney document to the petitioners after compliance of the normal requirements under the Stamp Act and the Regitration Act, pending disposal of the writ petition. l.A. NO: 2OF 2026 Between: '1 District. . The Sub Registrar, Champapet, Ranga Reddy 2. The District Registrar, Ranga Reddy District at Hyderabad. Stamps 3. The State of Telangana, rep. by its Principal Secretary, Revenue -and Registration Department, Secretariat, Hyderabad. ...PETITIONERS/RESPONDENTS IN W.P, AND '1 years, Occupation Household, . Muthamma, Wo. Babaiah, aged about 80 R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 2. Yashoda, Wo. Rama Swamy, aged about 80 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad.

3. Yadamma, Wo. Pentaiah, aged about 75 years, Occupation Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. Occupation. Household, 4. Narsamma, Wo. Mallesha, aged about 74 yeats, Rl/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 5. Suguna, Wo. Satyanarayana, aged about 68 years, Occupation. Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 6. Chandramma, Wo. Babaiah, aged about 85 years, Occupation Household, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. Business, 7. P. Kumar, S/o. Babaiah, aged about 70 years, Occupation. R/o. H.No.23-6-673, Chandulal Bela, Hyderabad 8. P. Dasrath, S/o. Babaiah, aged about 68 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. 9. P. Ashok Kumar, S/o. Babaiah, aged about 66 years, Occupation. Business, R/o. H.No.23-6-673, Chandulal Bela, Hyderabad. All the petitioners rep. by their Agreement of Sale (With Possession) - cum -General Power of AttorneY Holders, 10. Jaffer Bin Abdullah Balala, S/o. Late Abdullah Bin Ahmed Balala, aged about 53 years, Occupation. Business, R/o. H.No.22-6-27{1, Koonche Naseem, Machuili Kaman, Hyderabad. 1'l . B. Venkatesh, S/o. B. Mallesh, aged about 51 years, (lccupation. Business, R/o. H.No.'10-3-311i3l2, Castle Hiils, Road No.2, Beside N.M.D.C., Hyderabad.

Rep, by their Development Agreement - cum - General power of Attorney Holder, M/s. Drishti Homes, a partnership firm registered with No.1j 15 oi 2023, in the office of the Registrar of Firms, Ranga RecJdy having Registered Office at H.No.1-65/Sy.No.17lR4, Survey No.17, Guttata Begumpet, Kavuri Hills, Madhapur, Hyderabad, Telangana - 500 081, rep. by its Partner, Kolan Anand Reddy, S/o. K. Narsimha Reddy, aged about 'Rayalwoods, 55 years, Occupation. Business, R/o. Villa No.38, prestige Kismathpur, Rajendranagar, Ranga Reddy District, Telangana ...PETITIONERSrwRIT PETITIONERS Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to vacate the lnterim orders granted on 24-02-2026 passed in l.A. No.1 of :2026 in w.p. No.5250 of 2026, and dismiss writ Petition as devoid of merits in the interest of justice. gv9 Ve&:\o v eqkcslq Rcnrrurqyql, Se n?or Cour6c\ .-t?. Gounsel for the Petitioners:rM/S BHARADWAJ ASSOCIATES Counsel for the Respondents: Gp FOR STAMPS AND REGTSTRATION The Court made the following: ORDER IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE SRI JUSTICE PULLA KARTHIK WRIT PETITION No.525O OF 2026 Dated lOtu July' 2026 Between: Muthamma and othcrs Petitioners AND The Sub Registrar, Champapet, Ranga Reddy District and others Re sponde nts ORDER:

This Writ I)etition is lilcd sccking thc follor,r,'ing relief " dcclaring that the acrion oI the ]., rc:ipondcnt conrerincd in thc cndorsement bearing Lr.No.4 1 0/l)octs I 2a2i>, datcd 08. I 2.2025 taking the view that the subject DcvelopmcnL n greemcnt cum Gcncral l)ower of Attorney dated 05.12.2023 i.s to bc rcgisrcred trcating it as a sale is :rrbitrary, illegal arld ultra vjrus thc provisions of thc Contract Act and the Registration Act and hcncc the letler datcd 0n.12.2025 bc set aside and direction be issued to thc 1., respondcnt to forthwiLh regstcr and release the document captjoned as Development Agreemcnl, cum Genera.l Power of Attorney dated 05.12.2025 relating to the subject land 2420 sq. yards in Sy.Nos.70 and 85 of Jalpally vrllage, Balapur Mandal, l?al,]ga Reddy l)rstrjcL and relcasc lhe document arfter duc registratlon and granl such rclicf as it decrrLs llr rrL thc eire LrmsLuecs of Lhe casc. PK, J \r.p 525C )0 25

2) The case of thr: petitioncrs, in brief, rs Lhitt thc document captioned as 'Dcvelopmcnt Agrecment cum_(ieneral [,orr,,er of Attorne1,,, dated 05.l2.2O2S excculcd by thc Agrcemcnt o[ Sa]e l\,..ith possession)-cum-General Pou,er o[ Al torncv If olcicrs of petitioners I to 9 herein u as prt:sented lor registratiorr belore respondcnt No. 1 ar d vLclc impugned endorscmenL datcd Og.l2.2O2S rcspondcnt No. I has. oplned thar the subject document i.e. Developmcnt Agreement cum_3eneral power of Attorney cannot be registered unicss the same is lrear.ed as a sale b,1, itself as per Scction 37 of the Indian Conrract Act. eucstioning the same, thc pctittoners:irc beforc this Court. 3) []eard Srr Vt:clula Vcnkata llamana. learned senior counscl. representing M,/s.l3harac1r,r'aj Associatcs. lor the pctiticncrs. and learne<l Governrncnl Picader for Stamps and Registration arppearing for the respondents. 4) Learned senior counsel has submitted that petirilyngls 1O and l1 arc lar''"'ful Agrecmcnt of sarc (r,r.ith possession)-cum-Generar power of Attorney holders vider registered documenr No.g4 10 of 2006 dated 28.O4.2006. cntered r,r'i1h Lhc o\\,ncrs i.c. petittoners 1 t. 9, in respect of largc r:xLcnt of land and undcr. thr: said clocument. petitir)ners 1 to 9 have conferred all the porvers to pctilioners 1O and I i r.,,.c n Lo cxecute and register sale deeds for and on behall o[ petitioners I Lc (J. In exercise of PK, J wp 52s0 2026

such power, petitioncrs 10 and r 1 have executed thc subjcct clocumcnt i.e. Development Agreement cum-Gcneral power of Attorncy datcd 05.12.2O2r in lavour ot M/s.l)rishti Homcs by whrch the development rights, agrc.ment ol sale and rhc porvcr of attorncy are all included. Therefore, the impugned endorscmcnt is ncithcr lcgaill. ar:cepr.ablc nor factually correct. When once the owncr/pnncipal has partcd with ail his rights in favor of a General pou,cr ol Attorney holder in the document captioned as'Agreement of Sale (with possession)-cum General power of Attorney' with power to sell, there is no requircment ol thc principat exccuting anolher documenI in r:xclusion ol thc appointcd Gcneral pow.er of n ttorncv. [{cncc, thc ho]dcrs ol Agrccmcnt ol Salc (with possession)_ cum General Power of Attorney documcnt vide document No.94 10/2006 dated 28.O4.20O6 i.e. petitioners l0 and 1 i arc lully compctent to execute the subject docunrent, which is refused for registration on crroneous grounds. l'hereforc, the action of rcspondent No.1 in not registering the Development Agreement cum_General power of Attorney is not sustainable undcr thc lau, and the Sub-Registrar has no authority ol law to go into thc mcri[s ol thc clocurr]ent and the only rcquirement of 1a',v is to .lcccpI thc .locumcnt anc] rcgistcr r-rnlcss the propcrt]-, rvhich is the subject matter of the document. is in thc prohrbitcd list maintainr:d under Section 22A of lhe Rcgistration nct, l9Og. Sincc there is no such reason in the impugned cndorscmcnt, Lhe same is wholly illegal, r)K.,i

wp 5250 2024) arbitrary anci ultra vircs of thc provisions ol the Rcgislratioll Act, 1908 and therefore the learned senior counsel pral's this C';r.rrt ro allou'the rvrit petition by setting aside the rmpugned endorseme:r1 Reliance has bccn placed on ChieJ Reuenue Controlling OfJicet cum InsPector Generql oJ Registrdtion u. P. Babul Clovernment Pleaclel has submittcd.5) Per contra, thc learned captioned asthat the petitioners have prescnted a documelrt dated 'Development Agrecment-cum-Gcneral Power of Attornel.' 05.12.2025 in respect of the subject property i-e. 2120 Sq. Yards in sun'cy Nos To and 85 situated at Jalpal1i/ Vil1age, Balapur Mandal' t he contents of the Ranga Rerldy District. On examination of principal/link document i.c. Agrcement of Salc cum-General Pou'er of Attorncr', it u'as noticcd that there l5 n6 6r:ntion of further deiegation of pou,ers of the Prrncipals to thc Attolnc)'s as required as per under Section 37 ol the Indian Contract Act, i872. Irurther' 10% the recitals of the subject document, the share of tl-re owner is owne r has transferred and share of the developer is 90% (i.e. the al1 extent of 2420 90% to the developer), ln other words, towards Sq. Yards, thc acceptance of 242 Sq. Yards developed land and Rs.20 lakhs tonards goodu'ill by the owner is nothing but Cir l,\ppea - wp 5250 PK,2026J

consideration for transfer of 9O"/o share to thc developer. Learned Government Pleader has contendcd that as per Section 54 of the 'l'ransfer of Property Act, I 882, the Agreement of Sale cum-General Power of Attorney does not create any right over the propcrty. ln the case of tangible immovable property of a value less than one hundred rupees, such transfcr mav be made either by a registered instrument or by deliver]. of thc propcrt)'. Dcliven ol tangiblc immovable property takes piace r.vhen the seller places the buyer. or such person as he drrects, in possession of the property. Further, a registered agreement of sale-cum-GPA is an enforceable contract for specific performance and it does not by itself transfer ownership/title of immovable property and a contract for sale of immovable property is a contract that a saLe ol such property shall take place on terms settled betw'cen thc partrcs and thc same rtsclf does not create any intcrcst or chargc on such property. Thercfore, respondent No.1 has classificd rhe subject document as a sale and chargeable under Article 47-A ol Schedulc I A of the Indian Stamp Act, 1899, arld the impugned endorsement of respondent No. 1 dated 08.02.2025 is rssued within the purview of the provisions of the Indian Stamp Act, 1899, and Registration Act, 1908. Learned () PK, J *p 5250 2026

Covernmenr Pleader has further contended that the Agreement of Sale-cum-Ccneral Polr,er of AtLorncy, rclied upon b. the pctitioners perrelates to a total extcnt of 3,19,O77 square 1'ards of land. As the prevailing govcrnment guidelines the total market value of the said property comes to about Rs.2,23,35,39,O00/- (i.e d Rs.7,000/ per square r-ard), if the said pr()pertr- is to be transferred through a regular salc der:d, the applicable stamp dutl-aL 7.6ah lr'cruld amount to Rs.16,97,18,964/- undcr the provisions of the Indian Stamp Act, 1899. I-lou'el'cr. the petitioners' predeccssor's document namcl,r, the Agreemer t of Sale-cum Ccneral Pou,er of Attornr:r. u as registered b1' pa,,'ing onil- a fixed stamp dut). of Rs.50,000/-. ln such circumstanc( s, pcrmitting the petitioners to directl,v- register the Development Agreement-cum-General Pou,er of Attornev based on the said AC PA. ri.ithout hrst executing and registering a proper Sale Deed uould cffectiveh enable the parties to circuml-enr payment of stamp duty legall1' pay'able on convevance, thercb-\ resulting in substantial leakage of legitimate revenue to the Statc ex<:hequer run ring into scveral crores of rupees. Therefore, the action of respondent No.1 in insisting upon proper classification of the docurr ent and pa\.ment - 1 P1{, .J !\ p 5:2sO 2026 of appropriate stamp duty is strictry in accordance with 1aw.

Hence, the iearned Government pleader prayed this Court to vacate the interim order passed by this Court on 22.O4.2026 and dismiss the Writ Petition. Reliance has been placed on (l) ArJun Sitcrrrr.m Nitinusar u, Rc:ma Sakhoram paradz and (2) M.S. Anq.nthqtnurthg u. J, Manjula ETCs, 6) This Court has taken note of the submissions made by respectt\.e counsel and perusecl thc record 7) On a perusal of the record, it is found that the Agreement of Sale-cum GPA dated 2g.O4.2006 was executed by petitioners 1 to 9 in lavour of petitioners r o ancr r l, rerevant portlon of the said GpA dated 28,04.2006 reads as under: " 1 5. TIIAT the Ven.lors/ I.lxecutanLs hereby appoint, nominate and constitu[e the Venclees hcrein i.e., ] Mr. Jaffer Bin Abdullah Balala son o[ Late Mr Abdllllah Bin Ahmed t3alala, aged about 34 ,\.ears, Occupation Business, Resident ol House No.22 6.270, Knonchc Naseem, Machli Kanran. Hyderabad, A.P., 2. Nl:. B. veukatesh son of Mr. B. Maltesh, aged about 32 years, Occupatron: Business, Resident of House No 1O 3 3I 1/3/2, Castlc Hilts. Road No.2, Beside N.M i).C.. lJ\dcrabad, A p.. as thcir LrLle and lawful General power of r\ttor'n(.\'to do the lollowing acts, dceds and things in thc narne , 20 r4 (2) Mh.L.J ' (201-s) t0 scc 596 3 PK, .-I wp 5250 2026 and on behalf of the \ endors / Execu tants, in respect of abolcsajd scl.reduled propertv sold to the Vendces.

al TO sell. Leasc, mortgage rhe said Schedule })ropertl'and for such purpose to exccuted an,r dccf or deeds including Sale l)eed elc.. to presenl lhe same for rcgistraLion in the concerned ]legistration Cffrces.tnd to dcliver thc possessiott oI lhe sard schedult propcrt\ to thc prospecti\c purchaser on behelf oi the Vendors / Iixec u tan ts he retn an-'-b) TO enter in to anl Agreement and tc make appLication, plans. deciarations, petitiors, zLnd to develop, sale and enter in to development lrgreemcnt in q,hrch cvcr manner hc u,ants, and to r(tpresent the V cnd ors // t')xecu tants in all the State. lnd Central Government Oflices. N,1.C.H., in rcspecL of the sard Sched u 1e Propertv. cl THAT the said Vendecs/i\tlornies are auLhorised to appoint anl. Advocatcls and tf necessan to lile an] llelltions. alficlavil,s rcr,isLot'ts. e1c il) .l ('ourt of lau il necessan for carrling oLrt the purpose ol ,llfroilrtment hereb-r madc d) TO commence carr-v on or defel-id al1 actioils and olher proceedings concernu-ig to ttle said schedttied p.opert-v and top settle compromise or to submit to arbitrations surts relatrng to the above purpose.

e) TO appear and acL before a1i artthorit:es including Government Offices. Reveuue Offices. Courts, clc.. and to sign, verill and lile plaints, representatLons eLc. and appoint an\ third person as substitu te / agent ln the name and on behalf of the Vendors/Executants in rcspecl of the said schcdule propert\ znd all other petrtlons belore an,r lribunal court and t( prescnt and executc all papers ancl documcnts bcforc -rnr aLLthorlt\ at all timcs rn respccl oI the said properl\. ()- I'1{,.1 \r p 52)0 20,/() 0 AND Generalh rhc !,endces/Attornies are authorized to do ail thr: ;rcts. clceds and things in respect oI Lhe schodulc prollertl \\,hich are nor spccificalll mcntioned tn the [)eed and q,hich are rlcccssan to bc donc or cause to be done. in the name of Vendors/ Executan ts and on his behall. .\ncl lhe Vcndors/ Dxecuranrs hereb! agreed to ratrl\ a|(l corrlirm rhe samc. ancl it shall be decnlcd and Lrcatc(l as if donc by, the Vcndors/' llxecutants personal)r,, 8) From the above, this Court nowhere fincl s recitals of further delegation of powers of the principals (petitioners 1 to 9) to the Al.Lorneys (pctitioncrs l O and I l ) as required under Section 37 of the Indian Contract Act, 1g72, u,hich provision of law reads as under "An agent entrusted u,rth spccific duties cannot travel those duties to another without cxplicit altthorizations.,,

9) Further, as per the subject document i.e. Development Agreement-cum-General poll.er of Attorney, dated 05. 12.2025, tne share of the owner is l0% and the share ol the developer is 907o, which the oumer has entrustccl. In other w.ords, out of an ext_enf of 2420 Sq. Yards. thc ov,,ncr has acccpted 242 Sq. yards developed lancl and Rs.2O,O0,OO0/- cash tou.ards good wrll and the same amounts to transfer of 9O"k share in the Iand to the developer. As such, the Agrecment of Salc cum (]cneral power of-Attornev vide t0 ijK, ,l '.vP i250.-l()-)r) document No.94 1O/2006 datcd 28.O1 .2006 does not create any rights over the propertv as thc said agreement dzLted 28.04.2006 does not meet the requiremcnt of Section 54 of the Transfer of Propertl- Act, 1882, to transfer the 90% sharc to the: developer 10) F'or bcttcr apprccration of the matter. Sccrion 54 ol the Transfer of Propertl Act, 1882, rrhich defines salc, ts exlractcd herr:under "S:rlc" is a translcr ol owncrship in exchange for a price paid or promrsed or part-pard and part promised," 1 1) This Court deems it rclevant to refer that the Hon'ble Suprcme Court in M.S. Ananthamurthg (referred. suPra, has held as under 47, lt is a settled larr lhat a trarlsfcr of tttttnolable pr,rpt t r lrr \ar ol salc

- r:an onh be br a dced of convct ar rcc \r r agreement to sell i,. rtot a alon\'eval)ce 11 ls not a documcnf of titlc or a clecd of lransfer of p"oJeltl and does not , onk.r orrncrshrir right or trtlc. \n Strral l,cunp lStLrrtl l,amit t:, lndrLstnes (P) t,td-()) \. State of Haryarrc. (20i2) 1 SC(l 6tr6 : i20l2l I SCC (Crr) 351 120121 .].10 ITR 1 : (2012) 169 Comp Cas 133] this Court had reiteratcd t:rat ar.i agreemcnl to sell does not meet the requiremenls o[ Sectlons 5.1 an(l 55 of the 'l'Pi\ to cffeclLlatc a "transfer'. 48. l-onr lhc rndcpendcnt readrng of the PoA and rhe ag-eement to sell. the submrssrons ol the iippcLlants lail on lrro grounds. first. tfe I)oA rs genel.rl rn nature and does noL securc agcnt s nght rn thc sublect rnillcr e[ lhr: agencr, and secondlr. an agreernenl to scll simpltcilcrdoes noi cr)ntcl o\\ncrshtp ln the rmmovablc pr-oper1\ so as to transfcr a l)c(1cr titlc Lo irnvolte c sc. - ll PK, J \\'p )250 2026 (iiil Combined reqd.ing of the general power oJ attorneg qnd the q.greetftent to sell ,l.he 49. The rssue at hand ma1, also be lookcd at from another angle. appellants have submitted that that since the GpA and the agreement to sell were executed by the same person in lavour of the samc bencficiary. it ought to have been read togethcr

56. The practice of translerring an immovable property vrde a GpA and agreement to sell has been discouraged b_r- the following observattons of this Court in Surqj Lamp lsurct l_oilp & lncju.saries (p) Ltct. (2) v State af I larycmct, (20 12) I SCC 656 : 12012) I SCC (Ci\,) 351 :(2012) 3.40 I1.R 1 .l2OL2) t6g Comp Cas 133] 'l'hc rclevarlt ol)scrv.tLions are rcproduced herernbelowi {SCC p. 6tr /. para 24J

therefore " a We reitercLte,thet imrnouable propefi!) c(1n be. legall!) and 'cleecl lau,,fully transfered/ conueyed onlg bq a ,.qr"t"i.d conueyance. o1 Trctnsactio.ns of the nature of ,,Gt,A salis, u, ,:3,q/ C;pa/ *iu trclnsJers,, do not atrtueu title and clo not ajnouttl to tro]LsJAr, ar ccl:t thelJ be recogrttsecl or .fle uctLid mode of transfer of imrnouuble propeny. .^ourt""ruill nat treat such fransacaron.s as compleled ot corLc:lLLcLecl trorr"ler" or as corueAcolces qs the| trclther conueU title nor oecie cory interesl ult an tmmouctble t)ropertg_ ,I,hey cannot be recognised as deeds of title, cxccpt to the limited exrent of Section 53-A of the Tp Act Such transactrons cannot b;. rclled upon or made the basis for mutatrons in munrcipal or revenue records. What is stated- above witl apply not only to deids of conveyance in regard to freehold property but also to traniler of leasehofa p.op'r.iv. A Iease can be validll Lranslerred onll, unclcr a regisrerccl assignment oi lcase lt is time that an end is put Lo the perDLcrous pr.rctice ol-SATCpATwtll transactions known as (l t,A sales. ' (em phasls su pplied) 12) For the reasons statcd in the preceding paragraphs and in thc light of Lhe abovc legal position, Lhis Court does not sce any mcrit in the wrlt pctltjon and thc sarre is liable to be dismisscd 13) Accordingly, the Wrlt petition is dismissed PK, J \.! p 5250 2026 Miscellaneous pctitions pending, if an1,, in this ,vnt petition shall stand closcd. No co sts

SD/. A,H.S. GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// CTION OFFICER To, 1. One CC to M/S Bharadwaj Associates, Advocate [OPUC] 2. Two CCs to GP for Stamps And Registration, High Court for the State of Telangana, at Hyderabad [OUT] 3. Two CD Copies TJ \.t GJP HIGH COURT DATED: 1010712026 Are \ ( t 2 02 6 2 1 JUI oc 2 rO ORDER -;,. WP.No.5250 of 2026 DISMISSING THE WRIT PETITION WITHOUT COSTS G ."P('a tr-"