T ELUMALAI Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) THE petitioner prays for issuance of a writ in the nature of Certiorari for quashing the order No.3431/N3/2012 dated 30.01.2012 with the consequential relief in the nature of Mandamus, to direct the respondents to accept the offer of petitioner to remit two third of the difference of stamp duty chargeable on the value of the property as proposed by the Registering Officer and the stamp duty already paid.

(2.) THE petitioner along with his son jointly purchased the property bearing Door No.37, Thiru-vi-ka Road, Villupuram, vide sale deed dated 07.04.2003, registered as Doc. No.625/2003. The Registering Authority impounded the document, being under value for making a reference under Section 47(A) of the Indian Stamp Act, therefore, was not returned to petitioner.

(3.) IT was during the pendency of adjudication, that the Government of Tamil Nadu issued a notification No.II(2)/CTR/437(d)/2011 in exercise of powers conferred under Clause(a) of Sub-Section (1) of Section 9 of the Indian Stamp Act, 1899 to remit one third of the difference of stamp duty between the duty already paid and the one chargeable on the value of the properties (both for land and buildings including chargeable assets).