Saraswathy v. The Inspector General Of Registration
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.03.2021 CORAM : JUSTICE N.SESHASAYEE W.P.No.4480 of 2021 Saraswathy ... Petitioner Vs.
1.The Inspector General of Registration No.120, Santhome High Road Santhome, Chennai - 600 028.
2.The Sub-Registrar Poonamallee Poonamallee, Chennai - 600 056.
3.The Chennai Metropolitan Development Authority Rep. by its Member Secretary Thalamuthu Natarajan Building No.1, Gandhi Irwin Road Egmore, Chennai - 600 008.
4.The Commissioner Block Development Officer Poonamallee, Chennai - 600 056.
... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus to direct the 2nd respondent to remove the entries in the Encumbrance Certificate in respect of Survey No.19/Part, Agaramel Village, Poonamallee Taluk, with regard to the audit objection claiming deficit stamp duty and deficit registration charge in respect of gift deed registered as Document No.3726 of 2014 on the file of SRO, Poonamallee.
For Petitioner : Mr.A.E.Ravichandran For Respondents: Mr.T.M.Pappiah Special Government Pleader [R1, R2] Mr.P.P.Purushothaman [R4]
ORDER
Mr.T.M.Pappiah, learned Special Government Pleader takes notice for respondents 1 and 2, and Mr.P.P.Purushothaman, learned counsel for the fourth respondent.
2. The short question is that the gift deed registered as document No. 3726 of 2014 with the second respondent has been questioned during internal audit and Audit Check slip has been raised alleging that there has been deficit stamp duty as well as registration which led to a revenue loss of Rs.70,027/-.
The petitioner states that the Audit Slip has been entered in Book-1, intended for recording the encumbrance.
3. Mr.T.M.Pappiah, learned Special Government Pleader made a statement on instruction in line with the impugned proceedings.
4. This Court is satisfied that if at all there is any design to evade stamp duty, the authority can well invoke Section 47-A of the Stamp Act, if it can be invoked. When there is a procedure contemplated for realising any deficit stamp duty that prevails over any audit objection. The audit objection is only to allow the authority of what that authority perceives as a case of deficit stamp duty and it does not assume the character of sanctity of a statutory procedure.
5. Therefore, this Court is constrained to allow this petition and direct the Sub Registrar, Poonamalle to remove the Audit Check Slip from Book-1. It is now open to the authority concerned to take recourse to relevant provisions of Stamp Act, if there is a case for invoking it is available for realising any deficit stamp duty.
6. This petition is allowed in the manner indicated. No costs.
Sd/- Assistant Registrar (CS-VII) //True Copy// Sub Assistant Registrar Ds To:
1.The Inspector General of Registration No.120, Santhome High Road Santhome, Chennai - 600 028.
2.The Sub-Registrar Poonamallee Poonamallee Chennai - 600 056.
3.The Chennai Metropolitan Development Authority Rep. by its Member Secretary Thalamuthu Natarajan Building No.1, Gandhi Irwin Road Egmore, Chennai - 600 008.
4.The Commissioner Block Development Officer Poonamallee Chennai - 600 056.
+1cc to Mr.A.E.Ravichandran, Advocate, S.R.No. 13601 W.P.No..4480 of 2021 PMK(CO) GN(08/04/2021)