Vedanta Limited v. The Inspector General Of
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.09.2022
CORAM
THE HONOURABLE Mr. JUSTICE M.DHANDAPANI and WMP.Nos.8115, 8116 & 8130 of 2016 and 8290 of 2018 Vedanta Limited Formerly known as Sesa Sterlite Ltd) SIPCOT Industrial Complex, Madurai Bypass Road, Thoothukudi, Tamil Nadu -628 002, Rep.by Authorised Signatory Satyapriya.
... Petitioner Vs 1 The Inspector General of Registration cum Chief Controlling Revenue Authority, 100 Santhome High Road, Chennai- 600 028.
2 The District Registrar, (Administration), Thoothukudi.
3 The Sub Registrar, Thoothukudi, Melur.
... Respondents Prayer :- Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus Calling for the records comprised in the impugned order bearing reference as proceedings No. 1/5
7092/P1/2015 dated 09.12.2015 issued by the respondent No.1 and quash the same as illegal arbitrary and ultra vires the provisions of the Stamp Act and consequently direct the respondents to register the modified lease deeds comprised in document No.2547 of 2014 dated 19.08.2014 presented before the office of the 3rd respondent and release the same upon registration as ineligible to stamp duty in accordance with the provisions of the Indian Stamp Act 1899 (as applicable to the State of Tamil Nadu). For Petitioner : Mr. Arun Karthik Mohan For Respondents : Mr.S.Silambannan, AAG Assisted by Mr.Yogesh Kannadasan, SGP
ORDER
This petition has been filed seeking to quash the impugned order bearing reference as proceedings No. 7092/P1/2015, dated 09.12.2015 issued by the respondent No.1 and quash the same as illegal, arbitrary and ultra vires the provisions of the Stamp Act and consequently, direct the respondents to register the modified lease deeds comprised in document No.2547 of 2014, dated 19.08.2014 presented before the office of the 3rd respondent and release the same upon registration as ineligible to stamp duty in accordance with the provisions of the Indian Stamp Act, 1899 (as 2/5
applicable to the State of Tamil Nadu).
2. Heard the learned counsel for the petitioner as well as the learned Additional Advocate General for the respondents and perused the materials available on record.
3. When the matter is taken up for hearing, the learned counsel for the petitioner submitted that without prejudice to the merits of the case, the petitioner is ready and willing to pay a sum of Rs.37,40,790/- being the principal amount claimed by the respondents in the impugned order towards deficit stamp duty as full and final settlement. To that effect, the petitioner has filed a memo.
4. Recording the submission made by the petitioner, the writ petition is closed. No costs. However, this Court directs the petitioner to pay a sum of Rs.37,40,790/- without any penalty and penal interest to the second respondent within a period of four weeks from the date of receipt of a copy of this order. Upon receipt of such amount, the second respondent shall 3/5
entertain the document and pass appropriate orders within a period of twelve weeks thereafter. Consequently, connected miscellaneous petitions are closed.
21.09.2022 Rli Index:Yes/No Internet:Yes/No Speaking/Non speaking To 1 The Inspector General of Registration cum Chief Controlling Revenue Authority, 100 Santhome High Road, Chennai- 600 028.
2 The District Registrar, (Administration), Thoothukudi.
3 The Sub Registrar, Thoothukudi, Melur.
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M.DHANDAPANI, J.
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