Madras High CourtWA/2723/2022disposed of

V.Palanivelu v. The Joint I Sub-Registrar

2022-12-22Honourable The Acting Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.12.2022 CORAM :

THE HON'BLE MR.T.RAJA, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY V.Palanivelu .. Appellant Vs 1.The Joint I Sub-Registrar, Mayiladuthurai, Nagapattinam District.

2.The Special Deputy Collector (Stamps), Collectorate, Thanjavur.

3.The Inspector General of Registration, Chennai-600 028.

.. Respondents Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated dated 27.09.2022 made in W.P.No.26880 of 2016. For the Appellant : Mr.C.Munusamy For the Respondents : Mr.P.Muthukumar State Government Pleader

JUDGMENT

(Delivered by the Hon'ble Acting Chief Justice) The unsuccessful petitioner has filed this appeal challenging the order dated 27.9.2022 passed by the learned Single Judge in W.P.No.26880 of 2016.

2. While the appellant valued the property at the rate of Rs.500/- per sq.ft. and sought registration of a document, the first respondent directed the appellant to pay the deficit stamp duty by valuing the property at Rs.1,000/- per sq.ft. The learned Single Judge, while dismissing the writ petition by the order under challenge, confirmed the demand made by the respondent authorities. Hence, the present appeal has been filed.

3. We are unable to find any infirmity or error in the order under challenge. Learned counsel for the appellant has not produced before us any document to show that the value fixed by the respondent authorities was in excess of the market value prevalent at the relevant time. That part, if the appellant is aggrieved by the

fixation of the stamp duty, he ought to have filed an appeal under Section 47-A(10) of the Indian Stamp Act, 1899. On both these grounds, the appeal fails.

For the foregoing reasons, the writ appeal is dismissed. There will be no order as to costs. Consequently, C.M.P.No.22090 of 2022 is closed.

(T.R., ACJ.) (D.B.C., J.) 22.12.2022 Index : No sasi To:

1.The Joint I Sub-Registrar, Mayiladuthurai, Nagapattinam District.

2.The Special Deputy Collector (Stamps), Collectorate, Thanjavur.

3.The Inspector General of Registration, Chennai-600 028.

T.RAJA, ACJ.

AND D.BHARATHA CHAKRAVARTHY, J.

(sasi) 22.12.2022