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Madras High CourtWP/16603/2020disposed of

N.Sekar v. The Special Deputy Collector (Stamps),

2021-07-13Honourable Mr Justice V. Bharathidasan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.07.2021

CORAM:

THE HONOURABLE MR.JUSTICE V.BHARATHIDASAN W.P.No.16603 of 2020 and W.M.P. No. 20594 of 2020 N.Sekar, S/o. Nageswaran ... Petitioner Vs.

1.The Special Deputy Collector, (Stamps), 5th Floor, Collectorate Buildings, Singaravelan Maligai, Rajaji Salai, Chennai-1.

2.The Sub-Registrar of Assurances, (In the cadre of District Registrar), Anna Nagar, Chennai-600 040.

.. Respondents Prayer : Writ Petition under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned notice No.P83/2020, dated nil signed on 16.09.2020 issued by the 2nd respondent and quash the same and consequently direct the 2nd respondent to register the Rectification Deed dated 30.07.2020 presented for registration on 11.09.2020 vide P.83/2020 and hand over the same to the petitioner, within the time fixed by this Hon'ble Court.

For Petitioner : Mr.K.Premkumar For Respondents : Mr.Yogesh Kannadasan, Government Advocate for R1 & R2

O R D E R

(The case has been heard through video conference) The Writ Petition has been filed challenging the notice issued by the 2nd respondent directing the petitioner to pay deficit stamp duty of Rs.99,676/- within a period of ten days, failing which, action will be taken against them under the Stamp Act.

2. According to the petitioner, he had purchased the property along with a building and the same was registered by the 2nd respondent on 02.03.2017. Thereafter, the petitioner has filed a rectification deed to rectify some correction in the boundaries and linear measurement in the original sale deed on 30.07.2020. Thereafter, the impugned notice has been issued stating that, the value of the superstructure has been undervalued by the petitioner and based on the value fixed by the Public Works Department for the superstructure, the petitioner has to pay a sum of Rs.99,676/-. According to the petitioner, while the document was registered, there is no objection raised by the 2nd respondent and accepted the value given by the petitioner and registered the document. Thereafter, the petitioner has filed a rectification deed to make some correction in the boundaries and linear measurements. At that time, the present impugned notice has been given, for which, the 2nd respondent has no power and the 2nd respondent also cannot claim excess stamp duty based on the rectification deed.

3. Mr. Yogesh Kannadasan, learned Government Advocate appearing for respondents, on instructions, would submit that, while registering the original document, the petitioner has given the value of the building lesser than the actual value fixed by the Public Works Department. Thereafter, on the submission of rectification deed by the petitioner seeking to rectify some correction in boundaries and linear measurements, they found that, the superstructure was under valued. In the said circumstances, a notice has been issued directing the petitioner to pay deficit stamp duty. He would submit that since the petitioner did not come forward to pay the said amount, the matter has been referred to the 1st respondent under Sec.47-A of Indian Stamps Act and the same is pending with the 1st respondent. If at all, the petitioner has any grievance, it is open to him to approach the 1st respondent and raise his objections and he cannot maintain a Writ Petition against a notice issued by the 2nd respondent. Hence, there is no illegality in the order passed by the 2nd respondent SubRegistrar.

4. Heard rival submissions made by learned counsel appearing for petitioner as well as learned Government Advocate appearing

for respondents 1 and 2 and perused the records.

5. Considering the fact that, it is only a notice issued by the 2nd respondent stating that, the superstructure has been under-valued and the petitioner has to pay deficit stamp duty of Rs.99,676/-. Since the petitioner has not come forward to pay the same, now it has been stated that, the matter has been referred under Sec.47-A of Indian Stamps Act, and it is also submitted that, the matter is pending with the 1st respondent. As the matter is referred to the 1st respondent under Sec.47-A of the Indian Stamps Act, it is always open to the petitioner to raise his objections before the 1st respondent including the jurisdiction of 2nd respondent for making reference. In the event of raising objections, the 1st respondent is directed to consider the same and pass suitable orders on merits in accordance with law.

However, considering the fact that, now the matter is pending from the year 2017, the petitioner is directed to appear before the 1st respondent and submit his objections within a period of four weeks from the date of receipt copy of this order. Thereafter, the 1st respondent is directed to conduct enquiry and pass suitable orders within a period of twelve weeks. With the above direction, this Writ Petition stands disposed of. No costs. Consequently, the connected Writ Miscellaneous Petition is closed.

Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar rpp To

1. The Special Deputy Collector,(Stamps), 5th Floor, Collectorate Buildings, Singaravelan Maligai, Rajaji Salai, Chennai-1.

2. The Sub-Registrar of Assurances, (In the cadre of District Registrar), Anna Nagar, Chennai-600 040.

+1cc to the Government Pleader (SR No.33522) +1cc to Mr.K.Premkumar, Advocate (SR No.32798) W.P.No.16603 of 2020 UM (CO) PR (16/08/2021)