ANITHA RANGA Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) MR.K.Balasubramanian, learned Special Government Pleader takes notice. Heard both.

(2.) THE writ petition is directed against the show cause notice issued by the respondent, being the Appellate Authority, while performing his functions under Section 47-A(5) of the Indian Stamp Act, 1899. Under the impugned show cause notice, the Appellate Authority sought to refix the value of the property for the purpose of stamp duty at the rate of Rs.11,000/- per cent and it is with that proposal, he has sent the impugned show cause notice directing the petitioner to submit her explanation.

(3.) BE that as it may, now that what is impugned is only a show cause notice issued by the respondent proposing to increase the value, it is open to the petitioner to make his objection including the objections raised by the petitioner in this writ petition to the effect that the respondent has no jurisdiction to refix the value and in the event of such decision, the matter may be referred back to the Collector of Stamps.