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M/S.Nsunil Pulp And Paper Mills (P) Ltd vs The Inspector General Registration on 7 November, 2025
cites
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
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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.
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.”
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M/S Esjaypee Impex Private Limited vs The Asst. General Manager And ... on 11 September, 2020
K.K.Thirumurugan, (Division Bench,) The Inspector
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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.
Article 18 in Constitution of India [Constitution]
V.N.Devadoss vs The Chief Revenue Control Officer on 27 November, 2006
8. The Court upheld the view expressed
in V.N.Devadass Vs. Chief Revenue Control Office (supra)
and answered the reference as follows:-
The Inspector General Of Registration vs Kanagalakshmi Ganaguru on 21 August, 2017
K.K.Thirumurugan, (Division Bench,) The Inspector
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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.
N.C.Suresh Kumar vs The Inspector General Of Registration on 14 August, 2023
6. The said judgment was also followed by another
learned Single Judge of this Court in N.C.Suresh Kumar
and another Vs. Inspector General of Registration reported
in 2023 (5) MLJ 176. Therefore, the demand made by the
Sub-Registrar that the petitioner must pay enhanced stamp
duty is not justified.