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J.Susin vs The Joint-I Sub Registrar on 1 June, 2017 cites

The State Of Tamil Nadu vs T.N. Chandrasekharan on 21 November, 1972

(4) Every person liable to pay the difference in the amount of duty under sub-section (2) or sub-section (3) shall, pay such duty within such period as may be prescribed. In default of such payment, such amount of duty outstanding on the date of default shall be a charge on the property affected in scuh instrument. On any amount remaining unpaid after the date specified for its payment, the person liable to pay the duty shall pay, in addition to the amount due, interest at two per cent per month on such amount for the entire period of default. 7.1. It has been observed, in the case of The State Of Tamil Nadu vs T.N. Chandrasekharan, reported in AIR 1974 Mad 117, giving a direction that the provision should not be used as an engine of oppression. The relevant observation reads as under.
Madras High Court Cites 7 - Cited by 9 - Full Document
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