SUSHIL KUMAR CHOKKANI Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The 'Samadhan Scheme', as mooted out by the Commercial Taxes and Registration Department, in G.O.Ms.No.132, dated 31.10.2011, offered remission of 1/3rd of the difference of stamp duty, between the duty already paid and what is chargeable on the value of the properties as proposed by the Registering Officer on the basis of guideline value, in respect of documents, where determination of market value was pending consideration under Section 47-A of The Indian Stamp Act, 1899, subject to the intending beneficiaries, availing the scheme within certain time frame.

(2.) By virtue of the sale deed, dated 02.09.2004, in Registration Nos.6195 and 6196 of 2004, the appellant, Sushil Kumar Chokkani, purchased properties in S.F.No.650 in Thottipalayam Village, in Tiruppur Taluk, located within the jurisdiction of Joint-1 Sub-Registrar Office, Tiruppur, where the market value of the property set-forth was Rs.12,50,000/- in each of the documents. On a reference made by the Registering Authority, the Special Deputy Collector determined the market value at Rs.44,78,915/- and Rs.45,18,137/- respectively.

(3.) In the Civil Miscellaneous Appeal, the appellant has sought for, setting aside the order of the Inspector General of Registration (Appellate Authority), dated 13.02.2006 or alternatively, seeking direction to the respondents to give the benefit of 'Samadhan Scheme' announced by the first respondent, in respect of the documents referred to above.