INSPECTOR GENERAL OF REGISTRATION Vs. SANTHA

JUDGEMENT

(1.) Heard Mr.Veera Kathiravan, learned Additional Advocate General assisted by Mr.S.Shanmugavel, learned Additional Government Pleader for the appellants and Mr.J.Bharathan, learned counsel, representing Mr.T.R.Jeyapalam, learned counsel, for the respondents.

(2.) Learned Additional Advocate General submits that the writ petition is still pending adjudication on merits. By way of an interim order, the writ petition is finally allowed. According to the learned Additional Advocate General, the said order could not have been passed.

(3.) Learned counsel for the respondents submits that the sale certificate is dtd. 22/8/2008 and the same has been sent by the I Additional Sub Court, Madurai, to the Sub Registrar on 22/12/2008. The Government Order bearing G.O.(Ms) No.28, Commercial Taxes and Registration Department, relied upon by the appellants is dtd. 23/3/2023. The same would not have retrospective effect.