SRIRAM EDUCATIONAL TRUST Vs. INSPECTOR GENERAL OF REGISTRATION/ CHIEF REVENUE CONTROLLING AUTHORITY; SPECIAL DEPUTY COLLECTOR (STAMPS) SINGARAVELAR MAALIGAI RAJAJI SALAI; SUB REGISTRAR PURASAILWALKAM REGISTRATION OFFICE

JUDGEMENT

(1.) By consent, the writ petition is taken up for final disposal.

(2.) The petitioner would state that it purchased the property admeasuring 106.5 grounds of land in No.1, Stephenson Lane, Vyasarpadi, Chennai - 39 and it was registered as document no.1362 of 2003 with the office of the Sub Registrar, Purasaiwalkam. The second respondent has revised the valuation and passed an order on 24.01.2004 and the petitioner was called upon to pay a sum of Rs.20,64,075/- as the differential amount payable towards stamp duty under Section 47 A (1) of the Indian Stamp Act, 1899 and accordingly, it was paid vide receipt dated 04.02.2004.

(3.) The grievance expressed by the petitioner is that the first respondent has issued a show cause notice dated 23.07.2013, in exercise of powers under Section 47 A (6) of the said Act, calling upon the petitioner to offer explanation as to why deficit stamp duty and registration fee should not be collected for which, the petitioner has submitted its response dated 19.08.2013. Thereafter, the petitioner was called upon to appear for personal enquiry on 04.06.2014 and accordingly, the petitioner appeared. Thereafter, the first respondent has passed the impugned order dated 16.06.2014, calling upon the petitioner to pay the deficit stamp duty as well as the registration fee totalling to a sum of Rs.1,35,62,137/- and also issued a proceedings based on which, the third respondent has issued a memo calling upon the petitioner to make the said payment, failing which, steps would be taken to conduct auction. The petitioner challenging the legality of the order, came forward to file this writ petition.