BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16/09/2008 CORAM THE HONOURABLE MR.JUSTICE K.CHANDRU W.P No.9763 of 2005 R.Kannan .. Petitioner Vs. 1.The Inspector General of Registration, 100, Santhome High Road, Chennai-28. 2.The Deputy Inspector General of Registration, Thanjavur. 3.The District Registrar (Admn), Patukottai. 4.The Joint Sub-Registrar (1), Pattukottai. .. Respondents Prayer This writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent herein in Mu.Mu.No.5323/A/2005 dated 18-08-2005 communicated to the petitioner by the respondents 3 and 4 herein on 22-09-2005 under endorsement No.2486/2005 and quash the same and direct the respondents herein to forthwith refund the sum of Rs.22,500/- collected from the petitioner in excess towards stamp duty and registration fees in respect of document No.1016/2004 before the Joint Sub-Registrar (1) Pattukottai. !For Appellant ...Ms. AL.Gandhimathi ^For Respondents...Mr.K.A.Thirumalaiappan,AGP :ORDER
The petitioner has purchased a flat from the Tamil Nadu Housing Board.
The Housing Board registered a sale deed in favour of the petitioner by a
registered sale deed dated 27-10-2004 before the Joint Registrar, Pattukottai.
2. At the time of registration the plot was valued at Rs.3,02,500/- and
Rs.52,500/- as development charges and for the building erected it was valued at
Rs.2,50,000/-. Therefore, the petitioner paid a stamp duty of Rs.19,200/-. At
the time of registration, the petitioner was not aware of the Government’s Order
in G.O.Ms.No.226- Commercial Taxes Department wherein the State Government had
directed reducing the stamp duty chargeable under the Stamp Act in respect of
Tamil Nadu Housing Board in favour of the allottees of plots, houses or flats
remaining unsold on or after 01-02-2001 and that it was chargeable only on the
cost of plots/proportionate land share as fixed by the Board. It is stated in
paragraph 2 of the said notification that there shall be no revision of stamp
duty and registration fees in respect of documents already registered. The
Government also issued G.O.Ms.No.94 Commercial Taxes (J1) Department dated
18-05-2004 amending the earlier notification dated 31-12-2003 making certain
amendments which has no bearing on this case.
3. The petitioner got the registered sale deed but the benefit of the
Government Order was not given effect too. Therefore, the petitioner made an
application for the refund of stamp duty charged for the building value by a
representation dated 02-05-2005. The Joint Sub- Registrar, Pattukottai forward
the request of the petitioner. However, the District Registrar was informed by
the Inspector General of Registration by a communication dated 10-08-2005 that
once the document is registered, under Section 41 of the Stamp Act, there is no
scope for refunding the amounts already paid by way of stamp duty. The
petitioner once again made further representation and sought for refund of
alleged excess stamp duty of Rs.22,500/- but he did not get any reply. Hence,
the present writ petition has been filed by the petitioner.
4.The Writ Petition was admitted on 27-10-2005. The learned counsel for
the petitioner submitted that once the Government grants exemption from paying
stamp duty in respect of constructed portion, the petitioner also can get the
benefit there is no escape for the respondent from refunding the excess stamp
duty.
5.As correctly remarked by the Inspector General of Registration, vide his
communication that under the Stamp Act there is no provision for any refund for
the alleged amounts paid in excess. The overall control is vested on the
State Government. If the petitioner is aggrieved he will have to approach only
the State Government. This Court cannot give any direction which is contrary to
the statute. Hence, the writ petition will stand dismissed. No costs.
gsr
TO
1.The Inspector General of Registration,
100, Santhome High Road,
Chennai-28.
2.The Deputy Inspector General of Registration,
Thanjavur.
3.The District Registrar (Admn),
Patukottai.
4.The Joint Sub-Registrar (1),
Pattukottai.