Muthusamy v. The Inspector General Of Registration / Chief Revenue Controlling Officer

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 22.01.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY and W.M.P.(MD)No.688 of 2026 Muthusamy ... Petitioner Vs.

1.The Inspector General of Registration / Chief Revenue Controlling Officer, No.100, Santhome High Road, Chennai.

2.The Special Deputy Collector (Stamps), Tirunelveli District, Tirunelveli.

3.The Joint Sub Registrar, Tenkasi District, Tenkasi.

... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling 1/5

for the records pertaining to the impugned order passed by the second respondent in proceedings No.Muthirai3/349/2023 dated 15.09.2025 and quash the same as illegal, arbitrary and nonapplication of mind and consequently direct the third respondent to reassess the stamp duty value by considering the petitioner's representation 30.09.2025.

For Petitioner : Ms.C.Geetha For Respondents : Mr.A.Kannan, Additional Government Pleader

O R D E R

This Writ Petition has been filed challenging the impugned order passed by the second respondent in proceedings No.Muthirai3/349/2023 dated 15.09.2025.

2.When the matter was taken up for hearing, learned Additional Government Pleader appearing for the respondents submitted that the petitioner is having an alternate appeal remedy before the first respondent.

3.Though the petitioner has challenged the impugned order of the second respondent in this Writ Petition, upon hearing the 2/5

submission made by the learned Additional Government Pleader appearing for the respondents, he seeks leave of this Court to file an appeal before the first respondent.

4.In view of the above, this Writ Petition is dismissed, granting liberty to the petitioner to file an appeal before the first respondent within a period of three [3] weeks from the date of receipt of a copy of this order. Upon receipt of the said appeal, the first respondent is directed to entertain the said appeal and dispose of the same in accordance with law. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 22.01.2026 Index: Yes/No Internet: Yes/No MR 3/5

To 1.The Inspector General of Registration / Chief Revenue Controlling Officer, No.100, Santhome High Road, Chennai.

2.The Special Deputy Collector (Stamps), Tirunelveli District, Tirunelveli.

3.The Joint Sub Registrar, Tenkasi District, Tenkasi.

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KRISHNAN RAMASAMY, J.

MR 22.01.2026 5/5