KANAGALAKSHMI GANAGURU Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) Challenging the notice issued by the Special Deputy Collector (Stamps), Virudhunagar, the second respondent herein, dated 25.11.2013 directing the petitioner to appear before him for enquiry pertaining to the proceedings for deficit stamp duty under Sec. 47-A of the Indian Stamp Act, 1899, the present writ petition has been filed.

(2.) Heard Mr. R. Vijayakumar, learned counsel appearing for the petitioner and Mr. R. Anandharaj, learned Government Advocate appearing for the respondents.

(3.) The case of the petitioner, in brief, is as follows: The petitioner is a auction purchaser of the property sold in a public auction by the State Bank of India, Sivakasi Town in exercise of power conferred under Sec. 13 of the Securtisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 read with Rule 9 of the Security Interest Enforcement Rules, 2003 for a sum of Rs. 18.22 lakhs. According to the petitioner after the deposit of the above said amount, the State Bank of India, Sivakasi Town issued sale certificate and handed over the possession of the property to the petitioner. Based on the said sale certificate, the petitioner approached the Sub Registrar, Sattur Sub Registrar Office, Sattur, the third respondent herein for registration of the said sale certificate. However, after registration, the third respondent refused to return the document stating that guide line value of the properties are higher than the amount mentioned in the sale certificate and directed the petitioner to pay a sum of Rs. 2,66,131.00 towards deficit stamp duty. Thereafter, the third respondent referred the matter to the Special Deputy Collector (Stamps), Virudhunagar, the second respondent herein to initiate proceedings under Sec. 47-A of the Indian Stamp Act, 1899. Based on the said reference made by the third respondent, the second respondent issued notice to the petitioner on 25.11.2013 to appear before him for enquiry, which is impugned in the present writ petition.