Riddhi Siddhi Cotex Private Limited v. The Inspector General Of Registration

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.11.2024

CORAM

THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN and W.M.P(MD)No.23787 of 2024 Riddhi Siddhi Cotex Private Limited, Rep. by its Director Mr.Gopal Trilokchand Agarwal, No.T-27, STPI Chikalthana MiDC CIDCO, Aurangabad-431 003.

...Petitioner

Vs.

1.The Inspector General of Registration, 100, Santhome High Road, Mullima Nagar, Manndavelipakkam, Raja Annamalai Puram, Chennai-600 028.

2.The Sub-Registrar, Vadamadurai Sub-Registrar Office, Dindigul Main Road, Vadamadurai, Dindigul-624 802.

...Respondents

Prayer:

Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the second respondent in respect of the impugned notice dated 07.05.2024 and quash the same and directing the second respondent to return the registered document No. 6610/2022 dated 15.11.2022 without demanding any additional stamp duty and registration fee from the petitioner.

1/4

For Petitioner : Mr.S.Lakshmi Narayanan For Respondents : Mr.M.Sarangan Additional Government Pleader

O R D E R

This writ petition has been filed challenging the notice issued by the second respondent, dated 07.05.2024 to submit an explanation with regards to the reference to be made under Section 47-A(1) of the Indian Stamp Act.

2. Heard the learned counsel appearing on either side and perused the materials placed before this Court.

3. While pending writ petition, the second respondent has passed an order, dated 25.11.2024 under Section 47A(1) of the Indian Stamp Act and thereby, referred the deficit stamp duty before the Special Deputy Collector (Stamps), Madurai.

4. In view of the above, the prayer sought for in this writ petition has become infructuous. The petitioner is at liberty to appear before the Special Deputy Collector (Stamps), Madurai for enquiry under Section 47A(1) of the Indian Stamps Act and also at liberty to challenge the order passed by the second respondent in the manner known to law. 2/4

5. Accordingly, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed. Internet : Yes Index : Yes/No 27.11.2024 Speaking/Non Speaking order am To 1.The Inspector General of Registration, 100, Santhome High Road, Mullima Nagar, Manndavelipakkam, Raja Annamalai Puram, Chennai-600 028.

2.The Sub-Registrar, Vadamadurai Sub-Registrar Office, Dindigul Main Road, Vadamadurai, Dindigul-624 802.

3/4

G.K.ILANTHIRAIYAN, J.

am 27.11.2024 4/4