Madras High CourtWP/6934/2026disposed of

M/S Dollar Holdings Private Ltd v. The Sub Registrar

2026-03-04Honourable Mr Justice Abdul Quddhose4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-03-2026

CORAM

THE HON'BLE MR JUSTICE ABDUL QUDDHOSE M/s Dollar Holdings Private Ltd Gandhi Nagar Tiruppur-641 603 Rep by Director Binay Kumar Gupta ..Petitioner(s) Vs

1. The Sub Registrar Avinashi-641 654.

2. The District Registrar -Tiruppur Postal colony 60 feet Road Tiruppur-641 602

3. Deputy Inspector General of Registration - Coimbatore 6/1,GRD Road Opp.Air Force Admin college Redfields, Coimbatore-641 018

4. Inspector General of Registration -Chennai 100, Santhome High Road Mullima Nagar Mandavelipakkam Raja Annamalai puram Chennai-600 028 ..Respondent(s) Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondents to refund the excess amount of Rs.91,72,660/- inclusive of excess stamp duty of Rs.52,35,600/- and excess registration charges of Rs.29,92,060/- collected from

the petitioner in respect of the sale certificate dated 05.04.2024 registered as Document No.9657 of 2024 on the file of the 1st respondent. For Petitioner(s):

Ms.N.Geetha For Respondent(s):

Mr.U.Baranidharan, SGP

ORDER

This writ petition has been filed seeking for a direction to the respondents to refund the excess amount of Rs.91,72,660/- inclusive of excess stamp duty of Rs.52,35,600/- and excess registration charges of Rs.29,92,060/- collected from the petitioner in respect of the sale certificate dated 05.04.2024 registered as Document No.9657 of 2024 on the file of the first respondent.

2. Mr.U.Baranidharan, learned Special Government Pleader, accepts notice on behalf of the respondents.

3. According to the petitioner, erroneously, the first respondent has treated the sale certificate as a conveyance and levied excess stamp duty. The petitioner seeks for refund of the same through this writ petition. Prior to the filing of this writ petition, the petitioner had given a representation dated 22.09.2025 to the respondents seeking for refund of the excess amount. A reply was also sent by the respondents for the same. But, no opportunity of personal hearing was afforded to the petitioner.

4. No prejudice will be caused to the respondents, if the petitioner's aforesaid representation is considered on merits and in accordance with law, after affording one personal hearing to the petitioner. Accordingly, this writ petition is disposed of by directing the first respondent to pass final orders, on merits and in accordance with law, on the petitioner's representation dated 22.09.2025 seeking for refund of the alleged excess amount of Rs.91,72,660/- inclusive of excess stamp duty of Rs.52,35,600/- and excess registration charges of Rs.29,92,060/- collected from the petitioner in respect of the sale certificate dated 05.04.2024 registered as Document No.9657 of 2024, after affording one personal hearing to the petitioner, and after giving due consideration to the supporting documents filed by the petitioner, within a period of 12 weeks from the date of receipt of a copy of this order. This Court is not expressing any opinion on the merits of the aforesaid representation of the petitioner. No Costs.

04-03-2026 RKM To

1. The Sub Registrar, Avinashi-641 654

2. The District Registrar -Tiruppur Tiruppur-641 602

3. Deputy Inspector General of Registration coimbatore coimbatore-641 018

4. Inspector General of Registration -Chennai Raja Annamalai puram Chennai-600 028

ABDUL QUDDHOSE, J.

RKM 04-03-2026