BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09/06/2008 CORAM THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.(MD)No.4287 of 2008 and M.P(MD)No. 1 & 2 of 2008 P.Pitchai .. Petitioner Vs 1.The Chief Controlling Revenue Authority & Inspector General of registration, 100, Santhome High Road, Chennai - 28 2.The Deputy Inspector General of Registration, Contonment, Trichy - 1 .. Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari, to call for the records on the file of the first respondent in connection with the order passed by him in his proceedings No.27541/U4/2006-1 dated 14.03.2008 and quash the same. !For Petitioner ...Mrs.J.Nisha Banu ^For Respondents ...Mr.R.Janakiramulu, Special Government Pleader :ORDER
Mr.R.Janakiramulu,Special Government Pleader takes notice for the
respondents. By consent of both the parties this writ petition itself is taken
up for final disposal.
2.The impugned order in this writ petition is that the first
respondent being the Chief Controlling Revenue Authority, who is the appellate
authority contemplated under Section 47(A) of the Indian Stamp Act. The
petitioner is stated to have presented a document for registration before the
Sub-Registrar, Turaiyur, which was registered as document No.1891/2003 and
thereafter referred for a proper valuation under section 47(A)(1) of the Stamp
Act.
3.It is seen that the authority under the said Act has fixed the
value at the rate of Rs.3 lakhs per acre and directed to pay the deficit stamp
duty of Rs.4,200/- in respect of the 15 cents of land, the subject matter of the
document in question. Thereafter it appears that the first respondent being the
appellate authority by enforcing the suo-motto power under section 47(A)(6) of
the Indian Stamp Act, 1899, has issued notice to the petitioner and conducted an
enquiry. After enquiry, the first respondent has fixed the value at the rate of
Rs.70/- per square feet directing the petitioner to pay the deficit sum of Rs.
49,536/- along with a further amount of Rs.4,130/- to the total extent of
Rs.53,666/- within sixty days to the Sub Registrar, failing which directing the
payment of interest at the rate of 2% per month as per the provisions of the
act. As per section 47(A) of the act, as against the suo-motto order of the
appellate authority namely the Chief Controlling Revenue Authority exercised
under Sub Section 6, a person aggrieved, has got a right of appeal to the High
Court under Section 47(A)(10) which states as follows.
Any person aggrieved by an order of the authority prescribed under sub-section
(5) or the Chief Controlling Revenue Authority under sub-section(6) may, within
such time and in such manner, as may be prescribed by rules made under this Act,
appeal to the High Court.
4.In view of the availability of appeal provisions against the
impugned order of the first respondent, the writ petition is not maintainable.
The writ petition is disposed of giving liberty to the petitioner to approach
the appellate authority namely the High Court by filing appeal as per section
47(A)(10) of the act.
5.It is seen that as against the impugned order dated 14.03.2008,
the petitioner has filed this present writ petition on 28.04.2008 and the same
is kept pending before this Court and in view of the same, as and when the
petitioner files the appeal before this Court as per section 47(A)(10) of the
act, the period during which the petition is pending in this court namely
between 28.04.2008 till today shall be taken into consideration for the purpose
of deciding about the limitation for filing the appeal.
6.If and when the petitioner files such appeal before this Court,
within a period of two weeks, the respondent shall not proceed to any coercive
action for recovery of the amount. It is always open to the petitioner to make
necessary petition when such appeal is filed before this Court.
7.The writ petition is ordered accordingly. No costs. Consequently,
the connected Miscellaneous petition is also closed.
ba/arul
To
1.The Chief Controlling Revenue
Authority & Inspector General
of registration,
100, Santhome High Road,
Chennai – 28
2.The Deputy Inspector General of
Registration,
Contonment,
Trichy – 1