V.S.MUTHUPANDIAN Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The impugned proceedings dtd. 6/11/2017 passed by the second respondent-Sub Registrar rejecting the request of the writ petitioner to refund the stamp duty already paid for registration of Sale Certificate under the Registration Act, 1908, is under challenge in the present writ petition.

(2.) The petitioner presented the Sale Certificate for registration under Sec. 17 of the Registration Act, 1908. Since the petitioner presented the document, the Registering Authority recovered the stamp duty and accordingly registered the Sale Certificate and released the same in favour of the writ petitioner.

(3.) The petitioner filed a petition seeking refund of the stamp duty on the ground that the Sale Certificate, which is to be registered without payment of stamp duty. A representation stating that the claim of stamp duty imposed for registration of Sale Certificate is improper, including the registration charges.