payment of the stamp duty with penalty, if any there and to cause certify and produce before the Court, the Court has to impound with ten times penalty and collect and remit the amount to District Registrar under respective head of account through challan. Once it is complied with as above, the Court has to consider whether the document can be marked for any collateral purpose from any requirement of registration. Undisputedly, by the A.P. Amendment Act 4 of 1999, with effect from 01.04.1999, by amendment to Section 17 of the Registration Act, all sale agreements are compulsorily registerable documents. However, Section 49 proviso is not amended. The effect is that though required to be stamped under Section 17 of the Act though otherwise not admissible under Section 49 of the Act, once compulsorily registerable by virtue of the proviso to Section 49 of the Act, the document can be marked even not registered though compulsorily registerable in three contingencies even after the A.P. Amendment Act 4 of 1999 supra. The proviso containing three limbs, one is in a suit for specific performance, the second one is under doctrine of part performance of a possessory sale agreement and the third one is any compulsorily registerable document for a collateral purpose. After the A.P. Amendment Act to Section 17 of the Stamp Act supra, there is a Central Amendment by Act 48 of 2001, with effect from 24.09.2001, amending Section 53A of Transfer of Property Act deleting the words though required to be registered is not registered and similar words in the middle portion of the proviso to
