S S VISWANATHAN Vs. DISTRICT REVENUE OFFICER

JUDGEMENT

(1.) The petitioner and his wife are the absolute owners of Flat No.B1,Door No.21/B1, Malaviya Avenue, Thiruvanmiyur, Chennai and they purchased the same by virtue of a sale deed, dated 18.11.2002, and registered as Doc.No.5421 of 2002 with the second respondent.

(2.) According to petitioner, he paid stamp duty required as per the Rules. The sale consideration was Rs.15,00,000/-. At the time of registration, the petitioner was not able to get stamps for the value of Rs.1,95,000/-. Therefore, the sale deed was engrossed in the stamps of the value of Rs.10,000/- and a sum of Rs.1,85,000/- was remitted with the second respondent and due endorsement was also made in the Instrument under Sections 41 and 42 of the Indian Stamp Act, 1899 (in short "the Act").

(3.) While so, the second respondent issued a notice dated 03.04.2008, calling the petitioner to remit a sum of Rs.37,570/- towards deficit in stamp duty and corresponding registration charges of Rs.2890/- totaling in all a sum of Rs.40,460/- and get the sale deed endorsed to that effect. Subsequent thereto, the first respondent passed an order, dated 09.03.2009, directing the petitioner to pay the deficit in stamp duty of Rs.37,570/-.