(1.) Commonality involved in all the writ petitions, this Court is inclined to dispose of these writ petitions by way of this Common Order.
(2.) This writ petition is filed challenging the proceedings dtd. 13/12/2021 passed by the fifth respondent in referring the sale certificate presented by the petitioner under Sec. 47-A of the Stamp Act and consequential order dtd. 18/4/2022 passed by the third respondent seeking for payment of deficit stamp duty. It is the case of the writ petitioner that they have already paid 7% of the purchase value of the property as the stamp duty and 4% as registration charges on presentation of the sale certificate, hence, seeks for a direction to the respondents to refund the excess stamp duty and registration charges amounting to Rs.13,95,000.00 and quashing the invocation of Sec. 47-A with regard to the presentation of the sale certificate.
(3.) It is the case of the writ petitioner that when the authorised officer has issued the sale certificate and forwarded a copy to the Sub Registrar under Sec. 89(4) of the Registration Act, the petitioner had paid 7% of the stamp duty and 4% of the registration charges, wherein, it is the contention that for filing under Sec. 89(4), no stamp duty is required and only 1% registration charges ought to be paid. Hence, seeks for a direction to refund the stamp duty and excess registration charges amounting to Rs.38,57,000.00 and Rs.16,53,000.00, totalling to Rs.55,10,000.00 which has been collected in excess for registration by the fourth respondent on the sale certificate issued under SARFAESI Act, 2002.
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