S ULAGMMAL Vs. INSPECTOR DENRAL OF REGISTRATION

JUDGEMENT

(1.) THE petitioner seeks for Writ of Certiorarified Mandamus to call for the records of the second respondent in proc. Tha. PA. No. 621/95. dated 11-4-2005 and to quash the same and consequently to direct the respondents to deliver the Sale deed, dated 6-11-1995 registered as document No. 1253/1995.

(2.) FACTS in nutshell :-The petitioner has purchased wet lands in S. Nos. 134/1a2, 314/1a5 total extent of 0. 76 cents in Seithur Village, Rajapalayam taluk, Virudhunagar District and the same was registered as document No. 1253/95 (6-11-1995, at Sub-Registrar's Office, seithur. The guideline value of the land was rs. 7. 60/- per square feet, but the petitioner registered the land at Rs. 200/- per cent. In view of the difference of the market value, the document was referred by the Sub-Registrar to the Special Deputy Collector (Stamps ). Virudhunagar to fix the market value of the land in question under Section 47-A (1) of the Indian Stamp Act. Form I notice was also issued to the petitioner on 30-1-1995 with direction to remit the deficit stamp duty.

(3.) IN the meantime, the petitioner was given an opportunity to pay half of the total stamp duty under Samadhan Scheme during March 1999, but the Petitioner did not avail the concessions given under Samadhan scheme. The land in question was inspected by the Second Respondent, who confirmed the Market Value at Rs. 7. 60/- per square feet. Form II was issued to the petitioner on 20-6-2002 giving all the details and with a direction to remit the deficit stamp duty. The petitioner sent an objection dated 9-8-2002, but did not pay the amount. Since the petitioner did not pay the amount, the impugned notice was sent to the petitioner calling upon her to pay the deficit stamp duty along with interest at the rate of 2% per month, which the Petitioner now seeks to quash.