M.Peyapandian v. The Special Deputy Collector (Stamps)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.09.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.19228 of 2025 M.Peyapandian ... Petitioner Vs.

1.The Special Deputy Collector (Stamps), 103 & 104, Old Ramnad District Collectorate Campus, Madurai - 625 020.

2.The Sub-Registrar, Sholavandan Sub-Registrar Office, Sholavandan, Madurai District.

... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records relating to the impugned notice in S.R.No.94/13 in Document No.2717/12 dated 24.06.2025 issued by the 1st respondent, and quash the same as illegal, arbitrary, time barred and without 1/6

jurisdiction and consequently direct the 2nd respondent to forthwith complete registration and release the sale deed in Document No.1981/2015 dated 07.09.2015 registered at the 2nd respondent Sub-Registrar Office, in favour of the petitioner. For Petitioner : Mr.S.Kanagarajan For Respondents : Mr.R.Ragavendran, Government Advocate.

ORDER

Heard both sides.

2.The petitioner challenges the impugned notice issued by the first respondent calling upon the writ petitioner to pay the deficit stamp duty that was determined in proceedings under Section 47A of the Stamp Act. 3.This writ petition is not maintainable. As rightly pointed out by the learned Government Advocate, what is under challenge is only a consequential demand notice and the primary order has not been put to challenge.

2/6

4.The learned counsel for the writ petitioner states that the primary order was not served on the petitioner. The learned Government Advocate produces the acknowledgment card which has been signed by one Sudha.

5.Be that as it may, Liberty is granted to the writ petitioner to file an appeal before the Inspector General of Registration. Considering the special facts and circumstances, if any such appeal is filed within a period of three weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation and disposed of on merits and in accordance with law. It is for the petitioner to apply for interim relief at the hands of the appellate authority. The impugned demand is put on hold and it shall not be enforced for a period of eight weeks. I have not gone into the merits of the matter. Since only photocopy of the primary order has been served on the learned counsel for the writ petitioner, the appeal can be filed with the same. If the writ petitioner fails to file the appeal within three weeks, the benefit of this order would stand automatically recalled.

3/6

6.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 10.09.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias Issue order copy on 11.09.2025.

To:- 1.The Special Deputy Collector (Stamps), 103 & 104, Old Ramnad District Collectorate Campus, Madurai - 625 020.

2.The Sub-Registrar, Sholavandan Sub-Registrar Office, Sholavandan, Madurai District.

4/6

5/6

G.R.SWAMINATHAN, J.

ias 10.09.2025 (1/2) 6/6