LAWS(MAD)-2025-1-110

R.ELANGOVAN Vs. INSPECTOR GENERAL OF REGISTRATION

Decided On January 21, 2025
R.ELANGOVAN Appellant
V/S
INSPECTOR GENERAL OF REGISTRATION Respondents

JUDGEMENT

(1.) This Writ Petition has been filed challenging the Form No.1 and 2 issued by the third respondent, dtd. 27/4/2018 thereby directed the Petitioner to pay the deficit stamp duty to the tune of Rs.10,14,430.00.

(2.) Heard the learned counsel appearing on either side and perused the materials placed before this Court. 3.The Petitioner had purchased the property comprised in R.S.No.785/2 to an extent of 2 acres and 19 cents and the property comprised in R.S.No.785/3, to an extent of 3 acres and 3 cents, totally 5 acres and 22 cents situated at Maduvarpatti Village, Vaadipatti Taluk, Madurai from one R.I.Joseph, son of P.R.Immanuel vide document Nol62/2006. After purchase, the entire revenue records were mutated in favour of Petitioner and he was issued with patta in patta No. 1823 and 2149. While being so, one Solaiammal, who is the original owner of the subject property interfered with the peaceful possession and enjoyment of the subject property by the Petitioner on the ground that the Petitioner's father had no valid title over the property. She also filed a complaint before the District Collector and the same was forwarded to the Revenue Divisional Officer, Madurai. On the police complaint, an FIR was registered in Crime 167/2012 and subsequently, it was closed as mistake of fact. The fact is that Solaiammal owned the subject property and had executed a general power of attorney in favour of one Chandra on 1/3/1999. In turn, the general power of attorney had executed a sale deed in favour of the Petitioner's vendor R.I.Joseph on 4/9/2004. After sale, the said Solaiammal had cancelled the power of attorney deed on 2/5/2015. However, even before cancellation of power of attorney on 3/10/2005, the Petitioner had purchased the subject property from the said Joseph. Therefore, the Petitioner filed a suit for injunction as against Solaiammal in O.S.No.460 of 2015. While pending suit in order to purchase peace, the Petitioner had paid a sum of Rs.11.00 lakhs to the said Solaiammal and got settled the matter before Mediation Centre of Madurai District on 7/6/2018 on the following terms: