Ramjee Leathers And Supplies v. The Inspector General Of Registration
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.08.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Ramjee Leathers and Supplies A Registered Firm, Represented by Partner Mr.R.Damodaran, No.118/4, General Patters Road, Chennai - 600 002.
Petitioner(s) Vs.
1.The Inspector General of Registration, Registration Department, Kamaraj Salai, Sakthi Nagar, Saram, Puducherry - 605 013.
2.The District Registrar, Revenue Corporation Office, Kamaraj Salai, Saram, Pudhucherry - 605 013.
3.The Sub-Registrar No.10, Ground Floor, Taluk Office Back Side, Revenue Complex, Bohour, Pudhucherry - 607 402.
Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus directing the 3rd respondent to consider the 1/6
representation dated 16.07.2024 and consequentially directing the 3rd respondent to refund the excess registration fee of Rs.1,85,595/- together with interest at 18% from 04.07.2014.
For Petitioner(s) : Mr.K.Moorthy For Respondent(s) : Mr.V.Vasantha Kumar Additional Government Pleader (P)
ORDER
The present writ petition is filed praying for a writ of Mandamus directing the 3rd respondent to consider the representation dated 16.07.2024 and consequentially direct the 3rd respondent to refund the excess registration fee of Rs.1,85,595/- together with interest at 18% from 04.07.2014.
2. It is submitted by the learned counsel for petitioner that petitioner had deposited the appropriate stamp duty on the value of the sale effected by way of Court auction, however, the excess stamp duty was claimed by adopting the marking value. Aggrieved by the fixation of value for the purpose of levy of stamp duty on the basis of market value, instead of the value in the Court auction sale, petitioner preferred a writ petition in W.P.No.20262 of 2014 before this Court, wherein it was held as under:
"19. In the above circumstances, I am of the considered view that the respondents cannot demand stamp duty based on the market value fixed by the Government prevailing on the date of 2/6
registration, but only on the value fixed in the Court auction sale." 2.1. Pursuant to the above order of this Court, petitioner submitted a representation on 16.07.2024 seeking refund of excess amount of Rs.1,85,595/- along with interest at 18% from 04.07.2014 till the realisation.
3. At the outset, it is submitted by Mr.V.Vasantha Kumar, learned Additional Government Pleader for respondents based on written instructions that Government would refund the excess amount of Rs.1,85,595/- received as registration fee without interest within a period of 8 weeks. The relevant portions of the same is extracted hereunder:
"4. The Department shall comply with the order of the High Court in W.P.No.20262/2014 to take appropriate action for refund of the excess amount of Rs.1,85,595/- received by this Department as registration fees without interest within a period of eight weeks. Since, the matter has to be settled down by passing Government Order with the necessary approval of the competent authority, this Department needs a time period of eight weeks for the administrative approval."
4. Learned counsel for petitioner though initially insisted on payment of interest, after a while would agree that the respondents may be directed to pay the excess amount within a stipulated time frame. 3/6
5. In view thereof, this Court is inclined to direct the respondents to pay the registration fee of Rs.1,85,595/-, within a period of 8 weeks from the date of uploading of web copy without waiting for receipt of certified copy.
6. Accordingly, the writ petition stands disposed of. No costs. 11.08.2025 Speaking (or) Non Speaking Order Index : Yes/ No mka To:
1.The Inspector General of Registration, 4/6
Registration Department, Kamaraj Salai, Sakthi Nagar, Saram, Puducherry - 605 013.
2.The District Registrar, Revenue Corporation Office, Kamaraj Salai, Saram, Pudhucherry - 605 013.
3.The Sub-Registrar No.10, Ground Floor, Taluk Office Back Side, Revenue Complex, Bohour, Pudhucherry - 607 402.
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MOHAMMED SHAFFIQ, J.
mka 11.08.2025 6/6