LAWS(MAD)-2015-4-449

C VEERATHEVAN Vs. N JAYARAJ AND ORS

Decided On April 16, 2015
C Veerathevan Appellant
V/S
N Jayaraj And Ors Respondents

JUDGEMENT

(1.) The petitioner produced a document before the Executing Court in E.A. No. 68 of 2004. The document was marked as Ex.P.2. Subsequently, the petitioner was directed to pay the deficit stamp duty with penalty. The petitioner filed E.A. No. 260 of 2005 to refer Ex.P.2 to the concerned authority under the Indian Stamp Act. The application was rejected by the learned Trial Judge. The order dated 08 September, 2006 in E.A. No. 260 of 2005, is challenged in this Civil Revision Petition.

(2.) The learned counsel for the petitioner contended that the Executing Court marked the document without protest. The successor Judge was, therefore, not correct in re-opening the matter and directing the petitioner to pay the deficit stamp duty with penalty. The learned counsel contended that the petitioner has taken a legally acceptable method to refer the document to the competent authority under the Indian Stamp Act. The learned Trial Judge, without any basis, dismissed the said application and as such, the order requires interference.

(3.) The learned counsel for the first respondent justified the impugned order. According to the learned counsel, the petitioner was rightly directed by the Trial Court to pay the stamp duty and penalty. The learned counsel contended that in view of marking the document, there is no question of reference to the Collector to determine the stamp duty payable on the document.