SURESH BAFNA Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The writ petitioner herein has prayed for the issue of a writ of mandamus directing the 3rd respondent to refund the excess stamp duty collected at the rate of 26% from the petitioner for registration of document Nos. 535 to 539 of 1998 with interest at 18% per annum.

(2.) With the consent of either side, the writ petition itself is taken up for final disposal. Heard Mr.S.Rama Narayanan, learned counsel appearing for the petitioner and Mr.N.R.Chandran, learned Advocate General assisted by Ms.V.Velumani, learned Additional Government Pleader appearing for the respondents.

(3.) The petitioner purchased agricultural lands measuring 10 acres and 58 cents comprised in survey Nos.1638/1, 1642/3, 1642/1, 1642/4, 1642/2 and 1639/6 of Vilpatti Village in Kodaikanal Taluk. The sale deeds were presented for registration before the 3rd respondent on 16.3.98 and they were assigned pending numbers 23 to 27 of 1998 respectively. It is claimed that the documents were kept pending since M/s.Mansi Mercantile Company is a company and, hence, the stamp duty and registration charges should be paid at 24% and 2% respectively.