Yes under the Registration act compromise decree is also registered and the stamp duty is payable.

You have to make a deed as per the decree and register the same

Citation

Satyapramoda ... vs Mula Gunnayya (Deceased) And Ors

Sane of agricultural land has been set aside by court orders passed in compromise decree

Deed of cancellation can be executed

It would attract nominal stamp duty

If there is a transfer then stamp duty will be payable either on consent decree or on the transfer deed by which property is to be transferred

1) Once stamp duty paid to government its not returned back to stamp payer whether the transcation is cancelled or made relinquish deed or gift deed etc.

1) Your sale deed is cancelled so the land will get registered on previous owner as it is no need to pay stamp duty again.

Supreme Court in Bhoop Singh v. Ram Singh Major, , and it was held as under:

"(1) Compromise decree if bona fide, in the sense that the compromise is not a device to obviate payment of stamp duty and frustrate the law relating to registration, would not require registration. It a converse situation, it would require registration.

(2) If the compromise decree were to create for the first time right, title or interest in immovable property of the value of Rs. 100 or upwards in favor of any party to the suit, the decree or order would require registration.

(3) if the decree were not to attract any of the Clauses of Sub-section (1) of Section 17, as was the position in the aforesaid Privy Council and this Court's cases, it is apparent that the decree would not require registration.

On the cancellation of the sale deed the stamp duty is not liable to be returned anymore.

You can apply to the registrar but since the deed was cancelled by court, the revenue so far paid is not to be refunded anymore.

No stamp duty is required to be paid for transferring the land back to the original owner. The same can be transferred on the basis of decree.

Regards

1. No stamp duty is to be paid on the decree of the court.

2. If mutation was done after the sale then on the basis of the decree of the court apply for mutation in the name of original owner.

The stamp duty for the original market value has to be paid for execution of the registered cancellation deed even though it is enforced through a court decree.

No. On camcellation of sale deed by court, purchaser's title is removed. No need to pay any stamp duty for that.