K BOSE Vs. SPECIAL DEPUTY COLLECTOR STAMPS COLLECTOR

JUDGEMENT

(1.) THE short question that arises for consideration in this appeal is as to whether the Special Deputy Collector (Stamps), before determining the market value of the property covered under a sale deed, should give an opportunity to the person presenting the instrument for registration and conduct an enquiry?

(2.) THE appellant had purchased Nanja land measuring about 1.49 acres comprised in R.s.No.31/5B at Avaniyapuram in Madurai District. THE sale deed was registered in the office of the Sub Registrar (Madurai-IV), Madurai on 27.11.2002 in Document No.5412/2002. As the second respondent, the registering authority, had reason to believe that the market value of the property of which is the subject matter of the sale has not been truly set forth in the instrument, referred the said instrument to the Collector for determination of the market value of such property and the proper duty payable thereon. On receipt of the said reference, the first respondent, the Special Deputy Collector (Stamps), Madurai passed the impugned order on 25.10.2004 fixing the market value at Rs.28, 55,794/- and directed the appellant to pay the difference of stamp duty of Rs.3, 32,254/-.

(3.) AT the outset, we would like to point out that it is a general rule that the discretionary remedy of writ jurisdiction will not be exercised when there is a statutory remedy of appeal, as has been held by the Apex Court in Karnataka Chemical Industries v. Union of India, 2000 (10) SCC 13. However, there are certain exceptions to the said general rule. For example, if the proceedings are ultra vires of the Constitution or such proceedings are issued by an officer who is incompetent to issue such proceedings or the orders are passed with a foreclosed mind by pre-judging the issue and for violation of the principles of natural justice, the writ petitions can be entertained and disposed of irrespective of the existence of alternative remedy. (See M/s Baburam Prakash Chandra Maheswari v. Zilla Parishad, Muzzafarnagar, AIR 1969 SC 556, Pizzeria Fast Foods Restaurant P.Ltd. v. Commissioner of Commercial Taxes, Chennai, 2005 Writ L.R.234 (DB), M/s Digivision Electronics Ltd. v. Indian Bank & others, Chennai, 2005 (3) L.W. 269 (DB).