R VENKATESAN Vs. DISTRICT REGISTRAR

JUDGEMENT

(1.) The prayer in the writ petition is to issue a writ of Prohibition, restraining the respondent from conducting any enquiry pursuant to the notice dated 29.12.2006.

(2.) The case of the petitioner is that one K. Krishnaswamy, grandfather of the petitioner executed a Will in favour of the petitioner and his brother by name Suryanarayana, in respect of the property at No. 14/7, I Floor, B-Block, Rajkamal Apartment, IV Trust Cross Street, Mandavelipakkam, R.A. Puram, Chennai-600028. Subsequently petitioner's brother Suryanarayana relinguished his 50% of his share in the property in favour of the petitioner by executing a release deed on 8.7.2002 and the same was registered as Document No. 2144 of 2002 on the file of the Sub-Registrar, Mylapore, Chennai.

(3.) The share of property of the petitioner's brother was valued at Rs. 10,000/-. Stamp duty of Rs. 400/- was paid and the document was also released. On 15.7.2005 a notice was issued by the respondent demanding Rs. 91,600/- claiming to be the differential stamp duty for the said release deed stating that the said document is falling under Article 55(c) of Schedule-I of the Indian Stamp Act, 1899. Petitioner's contention is that no enquiry was conducted to assess the value of the property and to arrive at the said amount and according to the petitioner, the claim itself is time barred under Section 33A of the Indian Stamp Act. Petitioner gave a reply on 30.7.2005 and disputed the correctness of the valuation as well as the jurisdiction of the respondent to make the demand beyond the time and without enquiry. Another demand notice was issued to the petitioner on 3.11.2006 stating that a sum of Rs. 45,295/- is payable by the petitioner as the petitioner's brother was having only 50% share in the property. For arriving at such a sum also no enquiry was conducted and the same is also made beyond the time. The petitioner sent a reply on 16.11.2006 by stating the above reasons. However, the respondent issued a notice on 29.12.2006 and called upon the petitioner to appear for an enquiry on 22.1.2007, which according to the petitioner is time barred. Hence the petitioner filed this writ petition seeking a writ of prohibition.