M/S. Elgi Rubber Company Ltd v. Inspector Of General Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.07.2018

CORAM

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.15201 of 2016 and W.M.P.No.13250 of 2016 M/s. Elgi Rubber Company Ltd, Rebby Vice-President. 2000, Trichy Road, Coimbatore - 641 005

...Petitioner

Vs.

1. Inspector General of Registration, Santhome High Road, Mylapore, Chennai - 600 028.

2. The District Revenue Officer (stamps), Coimbatore.

3. The Sub Registrar, Kinathukidavu, Coimbatore.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the 3rd Respondent undated notice served on us on 09.03.2016 document No.414 of 2009 and quash the same.

For Petitioner : K.Venkatasubban For M/s.Sarvabhauman Associates For Respondents : M/s.A.Sri Jayanthi, Special Govt. Pleader

O R D E R

The notice served on the petitioner in proceedings dated 09.03.2016 is under challenge in this petition. 2.However, the learned Special Government Pleader appearing on behalf of the respondents brought to the notice of this Court that the petitioner has paid the difference in Stamp Duty and Registration fees as demanded by the second and third respondents. A demand to pay the interest amount of https://hcservices.ecourts.gov.in/hcservices/

Rs.4,14,634/-(Rupees Four Lakhs, Fourteen Thousand, Six Hundred and Thirty Four only) has been inadvertently sent to the petitioner without considering the amendment to Section 47-A(4), which has come into force from 01.09.2010, which provides for postponement of interest payable till the final order is passed on appeal.

3.In view of the said provision, the demand notice to pay the interest amount of Rs.4,14,634/-(Rupees Four Lakhs, Fourteen Thousand, Six Hundred and Thirty Four only) was withdrawn by the respondents, who issued the impugned notice. In view of the impugned notice has been withdrawn, no further adjudication is required in this writ petition.

4.Accordingly, this writ petition stands closed. Consequently, connected miscellaneous petition is also closed. However, there shall be no order as to costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar To 1.Inspector General of Registration, Santhome High Road, Mylapore, Chennai - 600 028.

2. The District Revenue Officer (stamps), Coimbatore.

3. The Sub Registrar, Kinathukidavu, Coimbatore.

+1cc to Mr.Sarvabhauman Assicuates, Advocate, S.R.No.50941 +1cc to the Government Pleader, S.R.No.51432 W.P.No.15201 of 2016 SJ(CO) GSP(10/08/2018) https://hcservices.ecourts.gov.in/hcservices/