S R SENGOTAVELU Vs. DISTRICT COLLECTOR NAMAKKAL

JUDGEMENT

(1.) The writ petition has been filed for the issue of a writ of mandamus directing the. first respondent to hold an enquiry undej Rules 6 and 7 of the Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) Act with respect to the alleged deficit stamp duty.

(2.) In the affidavit filed in support of the writ petition it is stated that the petitioner purchased an extent of 1.13 acres of land in Survey Nos. 82/1B and 318/1 at Rasipuram Village, Namakkal District for a sum of Rs. 1,40,000/-. The sale deed was presented before the fourth respondent for registration on 23-11-1998. The document was not released on the ground that there was some deficit in the stamp duty paid. The matter was referred to the first respondent under S. 47-A(.l) of the Indian Stamp Act. The fifth respondent issued a notice stating that the petitioner shall pay the deficit stamp duty of Rs. 1,16,790, being 50% reduction under the Samadhan Scheme, which is not valid. The land is nanja land. The fifth respondent has arbitrarily valued the market value of the land. No notice had been served upon the petitioner as required under Rr.6 and 7 of the Rules. Hence the writ petition.

(3.) No counter has been filed by any of the respondents.