BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23/12/2008 CORAM THE HONOURABLE MR.JUSTICE G.RAJASURIA W.P.(MD)No.12022 of 2008 and W.P.(MD)No.12023 of 2008 P.Dhanalakshmi ... Petitioner in both WPs Vs. 1.The Sub-Registrar, Thirumangalam, Madurai District. 2.The Special Deputy Collector (Stamps), Office of the District Collector, Madurai-625 020. ... Respondents in both WPs
Prayer in both WPs
Writ Petition filed under Article 226 of the
Constitution of India for issuance of a Writ of Mandamus, to direct the
respondents to deliver the registered sale deed in Document Nos.1341 and 1342 of
2006 dated 29.03.2006 on the file of the first respondent to the petitioner and
granting such other and further relief.
!For Petitioner … Mr.Jeyaram
^For Respondents … Mr.D.Sasikumar
Government Advocate
:COMMON ORDER
Heard the learned counsel appearing for the petitioner and also
Mr.D.Sasikumar, learned Government Advocate, who took notice on behalf of the
respondents.
2. The grievance of the petitioner as found set out in the affidavit
accompanying the petition would run thus:
The petitioner got the sale deed registered as Document Nos.1341 and 1342
of 2006. However the registering authority withheld the documents on the ground
that it was not properly stamped.
3. The learned counsel appearing for the petitioner placing reliance on
the decision of this Court in B.Rajappa and another v. The Special Deputy
Collector (Stamps), Madras and others reported in 2002(3) CTC 544, would develop
his arguments that irrespective of the action that would be taken by the
authorities concerned for collection of the deficit stamp duty, they have to
return the document. An excerpt from the said precedent would run thus:
“While appreciating the anxiety expressed on behalf of the State by the
learned Advocate General, this Court directs that:-
i) It is open to the Registering Authority to affix a seal, while
releasing the original deed or conveyance or any other document indicating that
a reference is pending under Section 47-A with respect to under-valuation and
assessment of Stamp Duty payable, as and when the proceedings reach finality,
the same shall be intimated to the person who is liable to pay stamp duty
demanding payment of deficit Stamp Duty payable on the instrument.
ii) The Registrar to make corresponding entries under Sections 54, 55 of
the Registration Act, 1908, in the Register of indexes as to pendency of
proceedings under Section 47-a.
iii) On completion of adjudication as to the under-valuation by the
competent authority as well as appeal or revision, if any, thereof, and
depending upon the ultimate decision, the said authorities to recover deficit
stamp duty according to law.
iv) Till such proceeding reaches finality and deficit is paid, there will
be a charge for the deficit stamp duty, which is the subject matter of transfer
or conveyance.
v) On payment of deficit stamp duty, if any payable, the Registrar may
once again, on production of the original deed of transfer, make appropriate
entry and recording the additional stamp duty paid and release of charge and
also make consequential entries in the registers/indexes maintained under
Sections 54, 55, etc., of the Registration Act“.
4. Since, there is earlier decision of this Court, on a similar issue, I
am of the considered opinion that these petitions have to be allowed and
accordingly the respondent No.1 is directed to release the documents to the
petitioner by making necessary endorsements as it is found indicated in the
cited decision supra.
dp/smn
To
1.The Sub-Registrar,
Thirumangalam,
Madurai District.
2.The Special Deputy Collector (Stamps),
Office of the District Collector,
Madurai-625 020.