J THIRUKUMARAN Vs. DISTRICT COLLECTOR KANCHEEPURAM DISTRICT

JUDGEMENT

(1.) THE petitioner has filed the present writ petition seeking to challenge a demand notice, dated 1.6.2010 passed by the third respondent Sub Registrar, Pammal in demanding a sum of Rs.1,38,108/- towards stamp charges and differential registration charges of Rs.11,510/- in terms of Section 47B of the Stamp Act.

(2.) WHEN the writ petition came up on 29.10.2010, notice was directed to be taken by the learned Government Advocate. On notice from this Court, the third respondent has filed a counter affidavit, dated 24.02.2011.

(3.) THE contention of the petitioner was that the demand was made contrary to the provisions of the Indian Stamp Act and it is arbitrary. It was contended that the rectification deed, dated 20.3.2010 does not create transfers, limit extends or extinguishes any right and therefore, no differential value on stamp charge will arise on the date of execution of the rectification deed. It is contrary to Section 78(m) of the Registration Act, 1908. Introduction of rectification deed is not a new or fresh instrument under Section 2(14) of the Indian Stamp Act.