(1.) Challenging the order of the respondent dtd. 23/7/2021, this Writ Petition is filed with a consequential direction to the respondent to delete the entry made by him with regard to encumbrance relating to the properties covered to the schedule to partition deed dtd. 8/6/2020 registered as Document No.3300/2020.
(2.) It is the case of the petitioner that his grandfather Lakshmanan Chettiar had four sons, namely, Pandian, Vairavan, Saravanan and Nachiappan. They were living together as a joint family and doing joint family business, out of which, they had purchased several properties. After their death, the properties devolved upon all the legal heirs and they had partitioned the properties, for which, a partition deed has also been registered on 8/6/2020 and the document has also been released. The petitioner is the son of Pandian. When the matter stood thus, the petitioner received a letter from the respondent, dtd. 23/7/2021, claiming deficit stamp duty, which is impugned herein.
(3.) The learned counsel appearing for the petitioner would submit that the impugned order is liable to be quashed on the following three grounds:- (i) after the document had been registered and released, the District Registrar has become functus officio; (ii)the partition deed had been performed between the family members ie., wife, children and grandchildren of Lakshmanan Chettiar; and (iii)the impugned order cannot be sustained in the eye of law, as there is no proceedings initiated under Sec. 33-A of Indian Stamp Act, 1899 (hereinafter referred to as 'the Act').