S.N.Sulthan vs State Of Tamil Nadu on 31 March, 2022

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Madras High Court

S.N.Sulthan vs State Of Tamil Nadu on 31 March, 2022

Bench: B.Pugalendhi

                                                                                 W.P(MD)No.3802 of 2011

                             BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                  DATED: 31.03.2022

                                                       CORAM:

                                  THE HONOURABLE MR.JUSTICE B.PUGALENDHI

                                              W.P(MD)No.3802 of 2011 and
                                                 MP(MD) No.2 of 2011

                    S.N.Sulthan                                                  ... Petitioner
                                                           Vs

                    1.State of Tamil Nadu,
                      Rep by its Secretary to Government,
                      Department of Commercial Taxes and Registration,
                      Fort St.George,
                      Chennai – 600 009.

                    2.Inspector General of Registration,
                      Department of Registration,
                      Mandaveli,
                      Chennai – 600 004.

                    3.The Sub Registrar,
                      Melapalayam,
                      Tirunelveli District.                                   ... Respondents

                    PRAYER: Writ Petition filed under Article 226 of the Constitution of India
                    for issuance of writ of Certiorari, to call for the records relating to the order
                    passed by the third respondent in A.G.Audit 07.03.2011 to 11.03.2011, dated
                    11.03.2011 and quash the same.

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https://www.mhc.tn.gov.in/judis
                                                                              W.P(MD)No.3802 of 2011




                                         For Petitioner   : Mr.A.S.Mujibur Rahman
                                         For R1 to R3     : Mr.D.Gandhiraj
                                                            Special Government Pleader
                                                      ORDER

This writ petition is filed as against the letter of the third respondent dated 11.03.2011, directing the petitioner to pay the differential amount along with registration charges.

2.The impugned letter was issued by the Sub Registrar, Melapalayam, based on the audit conducted on 11.03.2011, where they have communicated the transaction of the petitioner in document No.6479/1996, which was registered in Parasalai Sub Registrar Office, Kerala and directed the petitioner to pay a sum of Rs.7,16,280/- as differential amount together with registration charges of Rs.59,440/-. Challenging the same, the present writ petition is filed.

3.The learned counsel for the petitioner submits that Doc.No. 6479/1996 was registered in the year 1996, before the Parasalai Sub Registrar 2/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.3802 of 2011 Office, Kerala and this letter was issued in the year 2011, i.e after 15 long years. Moreover, the impugned communication has been sent even without referring any provision of law. He also raised a plea that the respondent has not filed any counter affidavit so far.

4.The learned Special Government Pleader appearing for the respondents 1 to 3 by referring the provision under Section 28 of Indian Stamp Act, 1899 submits that any instrument registered in any part of India other than the State of Tamil Nadu and such instrument relates, wholly or partly to any property situate in the State of Tamil Nadu, the copy of such instrument shall, when received in the State of Tamil Nadu under the Registration Act, 1908, (Central Act XVI of 1908), is liable to be charged with the difference of duty as on the original instrument.

5. This Court considered the rival submissions made by either side and perused the materials placed on record.

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https://www.mhc.tn.gov.in/judis W.P(MD)No.3802 of 2011

6.Admittedly, the letter impugned has been sent to the petitioner for the document registered in the year 1996, outside Tamilnadu. As rightly pointed out by the learned Special Government Pleader, the impugned letter has been issued only as per Section 28 of Indian Stamp Act, 1899, wherein, it is specifically stated that any instrument registered in any part of India other than the State of Tamil Nadu, the copy of such instrument shall, when received in the State of Tamil Nadu under the Registration Act, 1908, (Central Act XVI of 1908), is liable to be charged with the difference of duty as on the original instrument.

7.In view of the above, this Court finds no merit in this writ petition. Accordingly, this Writ petition is dismissed. No costs. Consequently, connected Miscellaneous Petition is closed.

31.03.2022 Index : Yes / No Internet: Yes / No vrn 4/6 https://www.mhc.tn.gov.in/judis W.P(MD)No.3802 of 2011 To

1.The Secretary to Government, Department of Commercial Taxes and Registration, Fort St.George, Chennai – 600 009.

2.The Inspector General of Registration, Department of Registration, Mandaveli, Chennai – 600 004.

3.The Sub Registrar, Melapalayam, Tirunelveli District.

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https://www.mhc.tn.gov.in/judis W.P(MD)No.3802 of 2011 B.PUGALENDHI, J.

vrn W.P(MD)No.3802 of 2011 and MP(MD) No.2 of 2011 31.03.2022 6/6 https://www.mhc.tn.gov.in/judis

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