M/S.Udhayan Steels Private Limited v. The Inspector General Of Registration

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.12.2023 Coram:

THE HONOURABLE MR. JUSTICE P.VELMURUGAN M/s.Udhayan Steels Private Limited Rep. by its Managing Director Mr.Gersome Amirtham Door No.24, Daisy Avenue, Ramanathapuram Extension, Balaji Nagar, Coimbatore - 641 045 ... Petitioner Vs.

1. The Inspector General of Registration 100, Santhome Road, Chennai.

2. The District Registrar Tiruppur District

3. The Sub Registrar Office of the Sub Registrar Kangeyam, Tiruppur District ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, to issue a writ of Mandamus directing the respondents herein to consider the representation of the petitioner dated 28.10.2023 and also issue direction to the 2nd respondent to conduct the proceedings. For Petitioner : Mr.J.Kingsly Solomon For Respondents : Mr.Yogesh Kannadasan Special Government Pleader 1/5

ORDER

This Writ Petition is filed seeking to issue a Writ of Mandamus directing the respondents herein to consider the representation of the petitioner dated 28.10.2023 and also issue direction to the 2nd respondent to conduct the proceedings.

2. The learned counsel for the petitioner submitted that though the petitioner has made a representation to the 2nd respondent on 28.10.2023 requesting to conclude the proceedings, the 2nd respondent has not taken any steps.

3. The leaned Special Government Pleader submitted that the 3rd respondent only has issued the demand notice and therefore, the petitioner should have approached the 3rd respondent and he should have either paid the additional stamp duty or challenged the demand notice. Without doing the same, the petitioner cannot make a representation before the 2nd respondent. If at all the 3rd respondent passed a final order, the petitioner can challenge the oder of the 3rd respondent before the 2nd respondent. Therefore, the writ petition is not maintainable.

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4. Heard and perused the materials available on record.

5. Admittedly, the 3rd respondent has issued only a demand notice. Therefore, the petitioner has to either challenge the demand notice or to await the final order and no direction can be issued to the respondents as prayed for.

6. Therefore, this Writ Petition is dismissed at the admission stage itself. There shall be no order as to costs. 22.12.2023 ksa-2 Index : Yes / No Speaking Order : Yes / No 3/5

To

1. The Inspector General of Registration 100, Santhome Road, Chennai.

2. The District Registrar Tiruppur District

3. The Sub Registrar Office of the Sub Registrar Kangeyam Tiruppur District 4/5

P.VELMURUGAN. J.

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