P.KAMALAKANNAN Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) Challenge in all these writ petitions is to the impugned orders dtd. 13/12/2019 passed by the 1st respondent / revisional authority confirming the orders dtd. 8/7/2016 passed by the 2nd respondent-District Registrar demanding (i) payment of deficit stamp duty and penalty of (i) Rs.2,52,950.00 and Rs.50.00 from the petitioner in W.P.No.28854 of 2022; (ii) payment of deficit stamp duty and penalty Rs.3,31,703.00 and Rs.50.00 from the petitioner in W.P.No.28856 of 2022; and (iii) payment of deficit stamp duty and penalty of Rs.2,43,685.00 and Rs.50.00 from the petitioner in W.P.No.28857 of 2022 and for a consequential direction to the 3rd respondent to register the pending documents in P.No.129, 131 and 130 of 2015 respectively based on the stamp duty and registration charges already paid by the petitioner under Article 55-A of the Indian Stamp Act, 1899.

(2.) The brief facts leading to the filing of these writ petitions in common are as under:-

(3.) The 2nd respondent - District Registrar, Nilgiris, Udhagamandalam, filed his counter affidavits.