R MADURAI MUTHU Vs. SPECIAL TAHSILDAR STAMPS

JUDGEMENT

(1.) THIS writ petition has been filed for issuance of a Writ of Mandamus, directing the respondents to release the pending document-Sale Deed dated 28.10.1988 vide pending document No.2421/1988 in respect of the immovable property punja land having an extent of 40 cents in S.No.197/3 Annadhanampatti, Salem District, within the time frame to be stipulated by this Court by evaluating the Sale Deed at the rate of Rs.9/- per Sq.ft.

(2.) THE case of the petitioner is that he has purchased the immovable property-vacant land punja having an extent of 0.040 Cents with a well and 5 H.P. motor situate at S.No.197/3 in Annadhanam Village, Salem District, from vendors P.Dhanalakshmi and V.Ganesan for valuable consideration. THE said Sale Deed was executed by the vendors of the petitioner on 28.10.1988.THE said Sale Deed was presented for registration before the Sub Registrar, Thathagapatti-the second respondent herein. THE sale deed was assigned as Document No.2421 of 1988 dated 28.10.1988 for a value of Rs.48,000/-.But the sale deed was not released by the Sub Registrar, Thathagapatti and the same was kept pending on the ground that the petitioner will have to pay excess stamp duty of Rs.37,056/-.Subsequently, the document was not released to the petitioner stating that since the petitioner had not paid the proper stamp duty, the proceedings under Section 47A of the Indian Stamp Act were pending for consideration. THE first respondent has passed an order dated 25.06.1994 fixing the market value of the property conveyed in his favour at Rs.42,06/- and accordingly confirmed the recovery of the amount of Rs.37,056/- from him. After receiving the order of the first respondent, the petitioner sent a reply stating that the stamp duty assessed by the first respondent was not proper and correct. Under such circumstances, the petitioner has come forward with the present writ petition for a direction directing the respondents to release the pending document-Sale Deed dated 28.10.1988, vide pending document No.2421/1988 in respect of the immovable property punja land having an extent of 40 cents in S.No.197/3 Annadhanampatti, Salem District, within the time frame to be stipulated by this Court by evaluating the Sale Deed at the rate of Rs.9/- per Sq.ft.

(3.) TIME and again, this Court has held that the Sub Registrar concerned, after registering the document, cannot withhold the same even if proceedings under Section 47-A of the Indian Stamp Act are pending before the proper authorities. However, this Court made it very clear that in such circumstances, the document could be released to the petitioner by obtaining an endorsement in the document itself about the pendency of the proceedings under Section 47-A of the Indian Stamp Act, subject certain conditions imposed before returning the document and they are as follows:-