THIRAICHERMADANTHAI Vs. INSPECTOR GENERAL OF REGISTRATION/CHIEF REVENUE CONTROLLING AUTHORITY, TAMIL NADU

JUDGEMENT

(1.) WHETHER a reference made by the Registering Authority, after three years of the registration of document, i.e., on 29.07.2003, for the purpose of adjudication of market value of the property to the Collector under Sub -section (1) of Section 47 -A of The Indian Stamp Act, 1899, is valid in law and it is not barred by limitation?

(2.) THE appellant purchased an extent of 2970 sq. ft., of land, comprised in S.F.No.280/1 in Surankottai Group Village, Ramanathapuram District, for a total sale consideration of Rs.20,000/ -, which was registered in Document No.1030/2000 on 10.07.2000. 2.1. The appellant received a notice, dated 29.07.2003, from the Special Deputy Collector (Stamps), stating that the appellant is liable to pay a sum of Rs.16,394/ - as additional stamp duty towards payment of actual market value of the property. The Special Deputy Collector (Stamps), by the order, dated 24.11.2003, fixed the market value of the property at Rs.1,57,410/ -, thereby determining the market value at Rs.53/ - per sq.ft., The Inspector General of Registration (the first respondent) confirmed the order passed by the Deputy Collector (Stamps). This order is under challenge in this appeal.

(3.) THE legal position indicated above will show that the reference made is without jurisdiction, factually as well as legally. In the result, Civil Miscellaneous Appeal is allowed. No costs.