M/S.Macalloy India v. The Inspector General Of Registration

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 06.02.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.3104 of 2026 and W.M.P.(MD)No.2559 of 2026 M/s.Macalloy India, Thorugh its Partner P.Krishnamurthy, No.2, Mamta Apartments, 5 Rajachar Street, T.Nagar, Chennai - 600017.

... Petitioner Vs

1. The Inspector General of Registration, Santhome High Road, Chennai-28, Government of Tamil Nadu.

2. The Deputy Inspector General Of Registration, Registration Department, Santhome High Road Chennai-28, Government of Tamil Nadu.

3. The District Revenue Officer (Stamps), Tiruchirappalli District, Government of Tamil Nadu

4. The Joint/sub-Registrar, Thiruverumbur Sub-Registration Office, Thiruverumbur Taluk, 1/6

5. The Sub-Registrar, Thiruverumbur Sub-Registration Office, Thiruverumbur Taluk, ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for and quashing the Refusal Check Slip RFL/Thiruverumbur /539/2025 dated 26.12.2025 passed by the 5th respondent as illegal arbitrary, and without jurisdiction and directing the respondents to accept, file and register the sale certificate with Temporary Register No.TP/242853925/2025) dated 26.12.2025 issued in respect of Properties D-39 and D-40 9situated at SIDCO Industrial Estate, Thuvakudi, Tiruchirappalli). For Petitioner : Mr.K.Rajeshwaran For Respondents : Mr.A.Kannan, Addl. Govt. Pleader

O R D E R

This Writ Petition is filed challenging the impugned refusal check slip issued by the 5th respondent dated 26.12.2025.

2. By consent, this Writ Petition is taken up for final disposal at the admission stage itself.

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3. It is the case of the petitioner that when the petitioner presented a sale certificate for registration, the same was refused to be registered on the ground that no stamp duty and registration fee have been paid in respect of the said document. Challenging the same, the petitioner has filed this Writ Petition.

4. The learned counsel appearing for the petitioner submitted that the petitioner is ready and willing to pay the necessary stamp duty as applicable as of today. Hence, he prays for appropriate orders.

5. The learned Additional Government Pleader appearing for the respondents would submit that since necessary stamp duty and registration fees have not been paid, the respondents are not in a position to register the sale certificate.

6. Considering the facts and circumstances of the case, this Court is of the view that since the petitioner undertakes to pay the necessary stamp duty and registration fees as applicable as of today, there is no impediment for the respondents to register the sale certificate 3/6

produced by the petitioner. Therefore, the impugned order is liable to be set aside.

7. Accordingly, the impugned refusal check slip issued by the 5th respondent dated 26.12.2025 is set aside. The petitioner is directed to represent the sale certificate before the 5th respondent along with necessary stamp duty and registration fees and thereafter, 5th respondent is directed to register the same in accordance with law, if it is otherwise in order.

8. With the above observations, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.

06.02.2026 Index : Yes/No Internet: Yes/No vsm 4/6

To

1. The Inspector General of Registration, Santhome High Road, Chennai-28, Government of Tamil Nadu.

2. The Deputy Inspector General Of Registration, Registration Department, Santhome High Road Chennai-28, Government of Tamil Nadu.

3. The District Revenue Officer (Stamps), Tiruchirappalli District, Government of Tamil Nadu

4. The Joint/sub-Registrar, Thiruverumbur Sub-Registration Office, Thiruverumbur Taluk,

5. The Sub-Registrar, Thiruverumbur Sub-Registration Office, Thiruverumbur Taluk, 5/6

KRISHNAN RAMASAMY, J.

vsm W.P.(MD)No.3104 of 2026 06.02.2026 6/6