HINDUSTAN COCA-COLA BEVERAGES PRIVATE LIMITED Vs. THE CHIEF CONTROLLING REVENUE AUTHORITY AND INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) Heard both sides.

(2.) By consent of both sides, the main Writ Petition itself is taken up for final disposal.

(3.) The Petitioner has preferred the present Writ Petition praying for passing of an order by this Court in directing the Second Respondent/The Special Deputy Collector(Stamps), Collectorate, Tirunelveli to accept the sum of Rs.36,24,640/ - being claimed by them as deficient stamp duty with respect to the instrument namely sale deed document bearing Registration No.2200/1999 registered on 16.11.1999 registered with the Third Respondent from the Petitioner and upon deposit of the aforesaid sum under under protest -(i) keep the same by way of an interest bearing fixed deposit and appropriate or refund the same subject to the final outcome of the adjudication proceedings under Section 47(A)(1) of the Indian Stamp Act and also the final outcome of C.M.A.No.501 of 2009; (ii) clear the encumbrance and release the charge pertaining to said property situated at No.12/5A, 12/5B, 12/5C, 12/5D, 12/5A1 and 12/5A2 of Vilavankode Village, Palliyadi Taluk, Kanyakumari, Tamil Nadu, ad -measuring 2.356 Acres belonging to the Petitioner and thereby lift the charge over the property.