JANMATHUL Vs. THE JOINT SUB REGISTRAR - II

JUDGEMENT

(1.) HEARD Mr.A.Thiagarajan, learned Senior Counsel for the petitioner and Mr.R.Vijayakumar, learned Additional Government Pleader appearing for the respondent.

(2.) THE petitioner has challenged the order passed by the respondent dated 05.11.2014, by which the respondent has called upon the petitioner to pay deficit stamp duty of Rs.8,33,800/ -, together with registration fee thereon at Rs.1,19,115/ - and compounding fee of Rs.7085/ -, in all Rs.9,60,000/ -. This amount has been directed to be remitted by the petitioner on the ground that the Sale Certificate which was presented for registration was accepted for registration and inspection was directed to be conducted, as there was a superstructure in the property.

(3.) THE decision referred to by the learned Additional Government Pleader in W.A. Nos. 2407 and 2408 of 2010 dated 01.04.2011 is not applicable to the facts of the case on hand, since there is no dispute as regards the value of the immovable property and the value which is being disputed is only with regard to the superstructure. In any event, the Hon'ble Division Bench directed the Registering Authority to refer the matter under Section 47 -A of the Indian Stamp Act for determination of the correct value of the property.