Madras High CourtWP/3655/2026disposed of

B.Subbulakshmi v. The Special Deputy Collector (Stamps),

2026-02-12Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-02-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY B.Subbulakshmi W/o M. Balasubramaniam, 5/128-A Bhuvaneshwari Nagar, New Fairlands, Salem 636 016 ..Petitioner(s) Vs The Special Deputy Collector (Stamps), Salem District, Salem District collectors Complex, Salem ..Respondent(s) PRAYER: Writ petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Mandamus, Directing the respondent to consider the petitioners representation dated 23.08.2018 within the time stipulated by this Hon'ble Court, in accordance with the order dated 05.08.2024 passed by this Hon'ble Court in W.P. no 12177 of 2019.

For Petitioner(s):

Mr.S.Sathya Raj For Respondent(s):

Mr.U.Baranidharan, Special Government Pleader *********

ORDER

After paying stamp duty in respect of sale deed dated 25.05.2018 bearing Document No.3113 of 2018, the petitioner had submitted representation seeking refund. Challenging order dated 14.09.2018 in respect thereof, the petitioner filed W.P.No.12177 of 2019 before this Court. The order impugned therein was set aside and the matter was remanded to the third respondent for reconsideration under Section 47A(3) of the Indian Stamp Act, 1899. Seeking the time bound compliance with the earlier direction, the present writ petition has been filed.

2. Mr.U.Baranidharan, learned Special Government Pleader, accepts notice for the respondent. After submitting that the petitioner voluntarily made the payment without any request for reference under Section 47A, he submits that orders would be passed within two months from the date of receipt of a copy of this order.

3. Accordingly, without making any observations on the merits, this writ petition is disposed of by directing the respondent to pass orders on the petitioner's request for refund within two months from the date of receipt of a copy of this order. It is needless to say that such orders shall be made in accordance with Section 47A of the Indian Stamp Act. No costs. 12-02-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Special Deputy Collector (Stamps), Salem District, Salem District collectors Complex, Salem

SENTHILKUMAR RAMAMOORTHY, J.

RNA 12-02-2026