M/S.Peps Industries Pvt Ltd v. Inspector General Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 24.08.2017 Coram:
The Honourable Mr.Justice R.SUBRAMANIAN C.M.A.No.1390 of 2017 & C.M.P.No.7357 of 2017 M/s Peps Industries Private Limited, having its registered office at S.F.No.192, 7/83, Uthupalayam Road, Arasur Post, Coimbatore-641 407. .. Appellant Vs.
1.The Inspector General of Registration, 100, Santhome High Road, Pattinapakkam, Chennai-600 028.
2.The Special Deputy Collector(Stamps), Salem, Namakkal, Dharmapuri and Krishnagiri Districts Collectorate, Salem-636 001.
3.The District Registrar, Kelamangalam, Hosur Main Road, Kelamangalam, Attibele-Rayakottai Road, Tamil Nadu 635 113.
.. Respondents Civil Miscellaneous Appeal filed under Section 47-A (10) of the Indian Stamps Act, 1899, to set aside the order dated 02.12.2016 in Proceedings No.43919/E1/09 passed by the first respondent confirming the order dated
08.02.2008 passed by the second respondent in proceedings No.4098/07 thereby levying stamp duty of Rs.12,18,840/- (Rupees twelve lakhs eighteen thousand eight forty only) and registration free of Rs.1,52,355/- (Rupees one lakhs fifty two thousand three hundred and fifty five only), to an extent of 4.48 acres transferred through sale deed dated 14.09.2007 registered as Doc.No.5547 of 2007.
For Appellant : Ms.R.Sahana For respondents : Mr.M.Venugopal, Special Government Pleader
JUDGMENT
This appeal has been filed against the order of the first respondent viz., Inspector General of Registration-cum-Chief Controlling Revenue Authority dated 02.12.2016 passed in exercise of the suo-motu powers under Section 47A(6) of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act").
2. The sale deed in question was presented for registration on 14.09.2007. A reference was made under Section 47-A of the Act and the Special Deputy Collector(Stamps), Salem, has passed an order under Section 47A (2) of the Act determining the deficit stamp duty payable by the appellant at Rs.45,096/- and a deficit registration charges of Rs.5,640/-. The said amounts were paid on the same day i.e. 08.02.2008. An endorsement to that effect is
also found in the sale deed. The first respondent issued notice invoking suomotu powers under Section 47-A (6) of the Act on 21.06.2013. The appellant had sent a reply to the said notice and an enquiry was conducted. After enquiry, the impugned order came to be passed on 02.12.2016 fixing the value of the land at Rs.150/- per sq.ft and demanding a sum of Rs.12,18,840/- as deficit stamp duty and Rs.1,52,355/- as deficit registration charges. It is this order that has been challenged in this appeal.
3. Ms.R.Sahana, learned counsel appearing for the appellant, would contend that the very initiation of the proceedings is barred by time. Drawing my attention to Section 47-A(7)(b) of the Act, the learned counsel would contend that the suo-motu powers can be invoked by the first respondent only within five years from the date of the order of the original authority viz., the Special Deputy Collector(Stamps). Even in the impugned order, the first respondent refers to the order of the Special Deputy Collector dated 08.02.2008. Therefore, the period of five years fixed under Section 47-A(7)(b) of the Act had expired on 08.02.2013. The first notice of the suo motu proceedings itself is dated 21.06.2013. Therefore, it is clearly beyond the period of five years.
4. In view of the above, the first respondent does not have jurisdiction to invoke suo-motu power under Section 47-A(6) of the Act, after expiry of the
period fixed under Section 47-A (7)(b) of the Act. Hence, the order of the first respondent is liable to be set aside and is accordingly, set aside. The appeal is allowed. There will be no order as to costs. Consequently, connected miscellaneous petition is closed.
24.08.2017 raa To 1.The Inspector General of Registration, 100, Santhome High Road, Pattinapakkam, Chennai-600 028.
2.The Special Deputy Collector(Stamps), Salem, Namakkal, Dharmapuri and Krishnagiri Districts Collectorate, Salem-636 001.
3.The District Registrar, Kelamangalam, Hosur Main Road, Kelamangalam, Attibele-Rayakottai Road, Tamil Nadu 635 113.
R.SUBRAMANIAN, J.
raa C.M.A.No1390 of 2017 24.08.2017