MARG CONSTRUCTION LTD Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The Writ Petition is filed against the Order of the first respondent in his Letter No. OVM 7909/2006/U1 dated 24-05-2006.

(2.) The brief facts which are relevant for consideration herein are that the petitioner's company purchased property to an extent of 1.21 acres (1.24 acres as per patta) in Karappakkam Village, Neelankarai through registered sale deed, dated 04-05-2006. The sale consideration aggreed between the parties for the entire extent covered under sale deed is Rs. 2.72,25,000/- and the stamp duty payable for the same is Rs. 21,77,120/-. However, the petitioner has due to some confusion with regard to the total extent covered under the sale transaction mistakenly paid a sum of Rs. 23,91,120/- and the document was duly registered on 04-05-2006, and the original document was also returned to the petitioner.

(3.) Thereafter, the petitioner made a detailed representation to the first respondent Inspector General of Registration on 06-06-2006 for the refund of excess stamp duty paid to the tune of Rs. 2,14,000/-. The petitioner in his representation explained in detail, about the sale consideration agreed between the parties, stamp duty payable, the excess stamp duty paid, and the circumstances under which the excess stamp duty paid etc., and has sought for refund of the amount on the ground that the excess amount was paid inadvertently and there was no legal necessity or liability to make payment of the same. The representation was disposed of by the first respondent on 24-05-2006 on the ground that as if the excess stamp duty was not demanded or collected by the Registering Authority but the amount was paid voluntarily by the party and there is no provision in the Statmp Act to refund the excess Stamp Duty. However, the Registering Authority has permitted the petitioner to apply to the District Registrar, Chennai South for the refund of the excess registration fees.