ABHISHEK S JAIN Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) THE above Civil Miscellaneous Appeal has been filed by the appellant, against the Order dated 18.07.2005, passed in No.61119/N1/2003, on the file of the Chief Controlling Revenue Authority, Chennai to set aside the same.

(2.) THE short facts of the case are as follows: THE appellant purchased the property bearing Door No.91 (Old No.32), Acharappan Street, Chennai-1, comprised in R.S.No.6209, situated within the jurisdiction of Sub-Registrar, Sowcarpet, Chennai, the third respondent herein and registered as document No.1097 of 2002, for a total sale consideration of Rs.25,00,000/-. THE appellant submits that since the guideline value was more than the actual sale consideration, the third respondent has referred the matter to the District Revenue Officer (Stamps), the second respondent herein under Section 47(A) of the Indian Stamps Act for determining the correct market value of the property. Further, the appellant submits that thereafter no communication was received either from the second respondent or from the Chief Controlling Revenue Authority, the first respondent herein. THErefore, the appellant has sent a letter to the second and third respondents for necessary action to release the document. But, both the respondents have not replied for the letter. THEreafter, the appellant has sent reminders to both of them on 06.03.2003, 21.04.2003 and 11.09.2003 for release of the documents and pass Order under Section 47(A) of the Indian Stamps Act. THE appellant further submits that even then, both of them have neither sent any communication nor passed any order.

(3.) THE appellant further submits that the respondents have not justified in levying 2% interest from the date of passing the order by the District Revenue Officer (Stamps) when the said Order was communicated only on 20.11.2003. THE appellant submits that immediately after receipt of the Order from the second respondent, the appellant sent letter on 15.12.2003 for issue of the Challan for payment of the stamp duty under protest and reminder letter was sent on 10.04.2004 for issue of the challan to enable the petitioner to pay the deficit stamp duty and get back the document under protest pending the above appeal. Again on 20.07.2004 a letter was sent to the second respondent for issue of the challan. Since, the second respondent has not cared for the letter sent by the appellant, the appellant filed a petitioner before the first respondent for directing the second respondent to issue the challan for payment of the deficit stamp duty. As per the direction of the first respondent by its Order dated 20.07.2005, the respondent has issued the challan towards deficit stamp duty. THE appellant submits that immediately after receipt of the challan, he paid the deficit stamp duty under protest pending the appeal. THErefore, in such circumstances, no interest can be levied on the disputed stamp duty. Further, the appellant submits that the Order of the first respondent is patently violation of the Indian Stamps Act.