TAJ MADURAI LIMITED Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) Heard the learned counsels appearing for the parties. Though the matter is listed for considering the question of direction, since the same question is involved in the main writ petition and counter has been filed and the question raised is covered by the decision of the Supreme Court, on consent of the counsels appearing, the writ petition itself is taken up for disposal.

(2.) The petitioner has prayed for quashing the order passed by the second respondent calling up the petitioner to pay deficit stamp duty before registering the document filed by him. On 18-9-2000, a sale deed was executed in favour of the present petitioner and the petitioner has paid the consideration amount as reflected in the sale deed. On the basis of such consideration amount, stamp duty was paid and the sale deed was presented for registration before the second respondent on the very same day. The second respondent considering that market value has not been reflected, called upon the petitioner to pay additional stamp duty. The aforesaid order is challenged in this writ petition.

(3.) In the counter affidavit filed on be half of the respondents it has been stated that demand for payment of additional stamp duty is Justified.