Indian Kanoon - Search engine for Indian Law

5. The learned Government Advocate submitted that the petitioner, a Limited Liability Partnership Firm incorporated under Section 12 (1) of the Limited Liability Partnership Act, 2008, has donated the land measuring 2857.61 square meter and 1202.34 square meter in favour of CMDA in the interest of public. It is submitted that the Registering Authority has impounded the document after registration and forwarded the same to the District Registrar (Administration), Chennai South, who is appointed as Collector under Section 40 of the Indian Stamp Act 1899. It is submitted that the District Registrar is yet to pass orders as contemplated under the provisions of the Act after giving an opportunity of hearing the petitioner. Even, if such an order is detrimental to the interest of the petitioner, the only remedy available to the petitioner is to file Revision Petition before the Chief Controlling Revenue Authority - cum - Inspector General of Registration, Chennai, as provided under Section 56 (1) of the Act.

11. In the written instruction given by the third respondent to the learned Government Advocate, a reference has been made to Section 40 of the Stamp Act. On a careful perusal of Section 40 of the Stamp Act, it is seen that the said provision deals with Collector's power to stamp instruments which are impounded. Prima facie, it appears that Section 40 would have no application to the present cases and if at all, there is any recovery of deficit stamp duty then necessarily, the power under Section 33 (A) has to be invoked. However, this Court does not propose to give any finding in this regard and left open to authority to proceed in accordance with law.