P. MANI Vs. THE SPECIAL DEPUTY COLLECTOR (STAMPS)

JUDGEMENT

(1.) HEARD the Learned Counsel for the Petitioner and the Learned Additional Government Pleader for the Respondents.

(2.) ACCORDING to the Petitioner, he entered into an agreement of sale with one V.Chandran for purchasing the house with vacant site situated in T.S.No. 1445 Part, Block -II, Ward No. 14, Vinayagar Kovil Street, Palayamkottai, Tirunelveli, for consideration of Rs. 2,00,000/ - and paid an advance of Rs. 1,75,000/ - and also later paid Rs. 20,000/ -. However, the said Chandran had not come forward to execute the sale deed. As such, he filed a Suit for specific performance against the said Chandran in O.S.No. 253 of 2012, on the file of the Learned Principal Sub Judge, Tirunelveli and the same was decreed on 05.02.2013. He also filed an Execution Petition and the trial Court was pleased to execute the sale deed on 11.04.2014 and the same was registered on 05.08.2014, under Document No. 3452/2014, before the Office of the 2nd Respondent.

(3.) THE grievance of the Petitioner is that there is no room for under valuation of market value, since he had shown the entire sale consideration in the sale agreement and the same was accepted by the competent civil Court and a decree for specific performance also passed and the sale deed itself executed by the competent civil Court. However, the 2nd Respondent, without even considering the nature of registration of sale deed as per the decree of the Court referred to it under Section 47(A) of the Indian Stamp Act, 1899. In this connection, the Learned Counsel for the Petitioner projects an argument that there is no reference by the 2nd Respondent about the evasion and under valuation of market value.