INSPECTOR GENERAL OF REGISTRATION Vs. C MARAPPAN

JUDGEMENT

(1.) THERE is no dispute that the document, which was executed and presented for registration, was properly stamped. Accepting the stamp duty already paid, the competent Au'thority has registered the document and the document was also released. After the docu'ment was released, it was realised that there was some mistake in the description as to the Survey Number. Hence, a decree was obtained from the Sub-Court for rectification and on the basis of the decree, an application was made for rectification. The competent Authority, relying upon Section 47-B of the Indian Stamp Act, demanded a sum of Rs. 4236/- towards difference in stamp duty and penalty of Rs. 14/- as a precondition for rectification. Ag'grieved by the same, the petitioner appealed to the Appellate Authority, which was also re'jected and, therefore, the writ petition was filed, which was allowed by the learned single Judge.

(2.) SECTION 47-B of the Indian Stamp Act reads as follows:"SECTION 47-B. Stamp duty chargeable for instrument of rectification- Where an in'strument purports to rectify any error in the description of property as set out in any pre'vious instrument, falling within the purview of SECTION 47-A, then, the amount of duty chargeable in such instrument of rectifica'tion shall be the amount chargeable on it un'der Schedule I, less the amount of duty, if any, already paid in respect of such previous instrument.".