Jain Family Trust v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.03.2025 CORAM :

THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH W.P.No.6580 of 2025 Jain Family Trust Rep.by its Trustee Mr.Kamlesh Jain Son of Mr.Shantilal Jain No.43, Thambuswamy Road Kilpauk, Chennai 600 010.

..Petitioner ..Vs.

1.The State of Tamil Nadu Rep.by its Secretary Department of Commercial Taxes and Registration Fort St.George Chennai and 2 Others.

..Respondents For Petitioner : Mr.Sarath Chandran for Mr.Vikram U.Jain For Respondents : Mr.B.Vijay Additional Government Pleader

O R D E R

This writ petition has been filed challenging G.O.Ms.No.69 dated 07.07.2023. The main ground of challenge is that this Government Order is in conflict with the 1 / 4

earlier judgments passed by this Court following the judgment of the Apex Court. The next ground that has been taken is that by virtue of this Government Order, an artificial distinction is sought to be made as between the Civil Court or revenue authority on the one hand and the sale certificate that is issued by the other authorities such as the authorised officer of a bank or an official liquidator etc. In the former 2% is levied as registration fees and in the later 4% is levied as registration fees. It is contended that this differentiation is arbitrary. 2.

When the matter was taken up for hearing, the learned Special Government Pleader on instructions submitted that a proposal has already been placed by the IG of Registration before the Government to the effect that the registration fees can be brought down to 2% in all cases involving sale certificate, irrespective of the authority executing it. Thereby, it was contended that the arbitrariness that was pointed out in G.O.Ms.No.69 will get neutralized. The learned Special Government Pleader submitted that the files are now pending with the Government and a decision will be taken shortly. The learned Special Government Pleader further submitted that already this G.O has been put to challenge before the Division Bench and notice was ordered and it is pending.

3.In the light of the above development, this Court wants to await for the decision to be taken by the Government in this regard. If ultimately, the Government 2 / 4

accepts the proposal submitted by the IG of Registration, it may not be necessary to go into the validity of G.O.Ms.No.69 dated 07.07.2023. 4.Post this writ petition at the end of the motion list on 28.04.2025. 20.03.2025 KP To 1.The Secretary State of Tamil Nadu Department of Commercial Taxes and Registration Fort St.George Chennai.

2.The Inspector General of Registration No.100, Santhome High Road Chennai.

3.The Sub Registrar Chennai Central Joint II Chennai.

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