Madras High CourtWP(MD)/17462/2016allowed

R.Koman, S/O.Rathinam @ v. The Sub Registrar,

2016-11-08Honourable Mr Justice V. Bharathidasan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 08.11.2016 Coram THE HON'BLE MR.JUSTICE V.BHARATHIDASAN Writ Petition (MD)No.17462 of 2016 and W.M.P.(MD) Nos.12654 & 14680 of 2016

1. R. Koman

2. R.K. Sivaraj

3. R.K. Dhananjeyan

4. D.R. Manivel

5. R.Rubhan . . . Petitioners -VsThe Sub Registrar, Sivakasi, Virudhunagar District.

. . . Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records relating to the proceedings of the respondent dated 15.06.2016 and quash the same and consequently, direct the respondent to remove the entry made by him in his records by creating charge for Rs.1,54,68,085/- over the properties covered by registered Document No.29 of 2016 on his file forthwith.

For Petitioners : Mr.A.Sivaji For Respondent : Mr.J.Gunaseelan Muthiah, Government Advocate

O R D E R

The writ petition has been filed challenging the order passed by the respondent, directing the petitioners to pay a sum of Rs.1,54,68,085/- as deficit stamp duty.

2. The learned counsel for the petitioner would submit that earlier, the respondent passed an order, directing the petitioners to pay deficit stamp duty of Rs.35,43,431/-. Challenging the order, the petitioners filed a writ petition in W.P.(MD).No.11270 of 2016 and this Court, set aside that order, by an order dated 24.06.2016, in which it is stated as follows:

"10. In fine, the writ petition is allowed and the impugned orders passed by the respondent dated 22.04.2016 and 26.04.2016 are set aside. It is open to the respondent to pass fresh orders in the subject matter in issue after fulfilling the required formalities of adhering to the principles of natural justice (by providing adequate opportunity to the concerned affected persons in stricto sense of the term) in accordance with law. No costs. The connected Miscellaneous Petition is closed."

Now, the respondent without considering the order passed by this Court in W.P.(MD).No.11270 of 2016, dated 24.06.2016, passed the impugned order directing the petitioner to pay a sum of Rs.1,54,68,085/-. Hence, the petitioner filed the present writ petition before this Court.

3. The respondent filed a counter affidavit stating that the District Registrar, Virudhunagar, issued a notice under Section 33-A of the Indian Stamp Act, 1899, in his Notice No.B1/3083/2016, dated 09.09.2016, giving opportunity to the petitioners to make their representations. But the impugned letters dated 22/26.04.2016 sent to the petitioners only to put them on notice that the audit objection denoting short levy of their registered partition deed. Initially, according to the audit remark revenue loss was Rs.35,43,431/-. But while considering the reply of this respondent to the audit remark, the District Registrar (Audit) having come across new evidences, revised the duty calculation and according to his final order No.07/2016 dated 08.06.2016 and revenue loss involved in the petitioners document valued at Rs.1,54,68,085/-.

But the impugned notice issued by the respondent was sent to the petitioners prior to the receipt of copy of the order dated 24.06.2016. The District Registrar, Virudhunagar has sent a statutory notice under Section 33-A of the Indian Stamp Act, on 09.09.2016 and statutory appeal remedy is also available to the petitioners as per Sub-Section(3) of Section 33-A.

4. Considering the above, it is clear that the present impugned order has been passed without considering the order passed by this Court and without giving an opportunity to the petitioner. Hence, the impugned order passed by the Sub-Registrar, Virudhunagar District, dated 15.06.2016 is set aside and as per the notice issued by the District Registrar, Virudhunagar, dated 09.09.2016, under Section 33(A) of the Indian Stamp Act, the respondent is directed to conduct enquiry, after giving an opportunity and consider their objections, and pass suitable orders on merits and in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this order.

5. The Writ Petition is ordered accordingly. No costs. Consequently, the connected Miscellaneous Petition is closed. Sd/- Assistant Registrar (RTI) /True Copy/ Sub Assistant Registrar To The Sub Registrar, Sivakasi, Virudhunagar District.

+1cc to M/s.A.Sivaji, Advocate sR.NO.67531 +1cc to special Government Pleader SR.NO.66996 akv sm:RR-ME:25.1.2017:3P/4C W.P.(MD).No.17462 of 2016 08.11.2016