VASUNDHARA Vs. GOVERNMENT OF TAMIL NADU

JUDGEMENT

(1.) THIS writ appeal is directed against the order dated 27 April, 2010 in W.P.No.41808 of 2002 dismissing the writ petition filed by the appellant for issuance of a writ of Mandamus directing the third respondent to refund the excess stamp duty collected in respect of sale deed bearing No.1117 of 2002 deted 16 May, 2002.

(2.) THE appellant purchased a house property bearing Door No.5, Balaji Avenue I Street, T. Nagar, Chennai-17 in a public auction conducted to recover the mortgage amount due to M/s. Park Town Benefit Fund Ltd. THE auction was conducted by a private auctioneer. Since the petitioner was the highest bidder, her bid was confirmed. THEreafter the document executed by the mortgagee was presented before the Sub Registrar. THE Sub Registrar called upon the appellant to pay a sum of Rs.4,48,981/- by way of stamp duty on the basis of guideline value. Later she was asked to pay a sum of Rs.3,05,407/-. THE appellant paid the stamp duty and thereafter filed a writ petition claiming refund.

(3.) THE learned Single Judge found that the Deputy Collector exercising the power under Section 47-A has already passed an order determining the market value and so long as the said order is in force, the appellant cannot maintain a writ petition seeking direction to refund the stamp duty. Accordingly, the writ petition was dismissed. It is the said order which is impugned in this writ appeal.