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Registrar Of Assurances vs Asl Vyapar Private Ltd. on 10 November, 2022

9. In view of the above categoric pronouncement of the Hon'ble Supreme Court we conclude that the impugned action of the Sub-Registrar viz., the 3rd respondent are unwarranted and against law. The learned Single Judge however dismissed the writ petition at the admission stage itself and concluded that it will be open to the petitioner to raise all the issues in the 47-A 8/12 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/11/2025 03:49:48 pm ) W.P(MD)No.31866 of 2025 proceedings. Unfortunately the attention of the learned Single Judge was not drawn to the recent pronouncement of the Hon'ble Supreme Court in Registrar of Assurances and another Vs. ASL VYAPAR Private Ltd. & another (supra). Hence, we are forced to interfere with the order of the learned Single Judge.
Supreme Court of India Cites 10 - Cited by 7 - S K Kaul - Full Document

K.V. Kadiresan & Com., By Partner K.V. ... vs The State Of Tamil Nadu Reptd, By The ... on 14 June, 1984

10. In fine, the writ appeal is allowed the order of the learned Single Judge dismissing the writ petition is set aside. The demand made by the sub-Registrar is also set aside. The 47-A proceedings are quashed. All duty collected from the appellant except the duty of 5% + 1% i.e., found payable as per the judgment of this Court in Bell Tower Enterprises LLP, Rep. by its Managing Partner Vs. State of Tamil Nadu, Rep. by its Secretary to Government (Supra) will be refunded to the petitioner with interest at 9% from the date of payment till date of repayment. It is seen that the petitioner has also paid a sum of Rs.74,50,000/- towards additional duty in the proceedings under Section 47-A of the Stamp Act. The said sum will also be refunded to the petitioner with interest at 9% from the date of payment viz., 22.03.2024 till date of repayment. No costs. Consequently, the connected miscellaneous petitions are closed.” 9/12 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/11/2025 03:49:48 pm )
Madras High Court Cites 40 - Cited by 32 - Full Document

M/S Esjaypee Impex Private Limited vs The Asst. General Manager And ... on 11 September, 2020

K.K.Thirumurugan, (Division Bench,) The Inspector 5/12 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/11/2025 03:49:48 pm ) W.P(MD)No.31866 of 2025 General of Registration v. Kanagalakshmi Ganaguru, (Division Bench), Dr.R..Thiagarajan v. Inspector General of Registration, (Full Bench) and The Inspector General of Registration v. Prakash Chand Jain, (Division Bench) are no longer good law, in view of the pronouncement of the Hon’ble Supreme Court in Esjaypee Impex Pvt Ltd v. Assistant General Manager and Authorised Officer, Canara Bank.
Supreme Court - Daily Orders Cites 0 - Cited by 23 - Full Document

The Inspector General Of Registration vs Kanagalakshmi Ganaguru on 21 August, 2017

K.K.Thirumurugan, (Division Bench,) The Inspector 5/12 https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/11/2025 03:49:48 pm ) W.P(MD)No.31866 of 2025 General of Registration v. Kanagalakshmi Ganaguru, (Division Bench), Dr.R..Thiagarajan v. Inspector General of Registration, (Full Bench) and The Inspector General of Registration v. Prakash Chand Jain, (Division Bench) are no longer good law, in view of the pronouncement of the Hon’ble Supreme Court in Esjaypee Impex Pvt Ltd v. Assistant General Manager and Authorised Officer, Canara Bank.
Madras High Court Cites 7 - Cited by 8 - Full Document
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