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3. The learned counsels for the petitioners submitted that the petitioners obtained sale deeds pursuant to the civil court decrees and got the sale deeds executed through Courts. Therefore there cannot be any suppression or under valuation in the documents, which was registered pursuant to Civil Court decrees. The learned counsels further submitted that the notices issued for initiation of action under Section 47A are without any material and also without recording any satisfaction and therefore the impugned orders are to be set aside. Insofar as the demand to avail Samadhan Scheme in one of the writ petition, which is the subject matter of challenge is concerned, the learned counsel for the petitioner submitted that the respondents cannot compel the petitioner to avail the Samadhan Scheme as they are not entitled to demand any higher stamp duty as the registration was made pursuant to the Court order. The learned counsel for the petitioner in W.P.No.12161 of 2007 prayed for refund of the stamp duty collected beyond the valuation mentioned in the document. The learned Counsels heavily relied on the decisions of the Supreme Court reported in (2009) 7 SCC 730 : 2009 (3) LW 236 (V.N.Devadoss v. Chief Revenue Control Officer-cum-Inspector); the Full Bench decision of this Court reported in 2008 (1) LW 47 (G.Karmegam v. The Joint Sub Registrar); and the Division Bench decisions of this Court reported in 2008 (6) CTC 759 (Hindustan Petroleum Corporation Ltd. v. The Inspector General of Registration) and (2009) 5 MLJ 391 (Government of Tamil Nadu v. S.Jayalakshmi).

(Emphasis Supplied)

10. The decision of the Supreme Court relied on by the learned counsel for the petitioners, reported in (2009) 7 SCC 730 : 2009 (3) LW 236 (V.N.Devadoss v. Chief Revenue Control Officer-cum-Inspector) is factually distinguishable as the sale in the said case was conducted by way of public auction by fixing an upset price and therefore undervaluation of the property cannot be presumed. Here the facts are entirely different as sale was not effected in none of these cases after conducting public auction with competing bidders.