S P PADMAVATHI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) :- This appeal is preferred against the order dated 24-7-1991 passed by the learned single Judge dismissing W.P. No. 2214 of 1991. Hence the petitioner therein has come up in appeal.

(2.) The petitioner has sought for quashing the proceedings of the second respondent, dated 18-10-1990 bearing No.60608/B4/90, directing the petitioner to pay stamp duty not on the sum of Rs. 2,75,000/- mentioned as consideration amount in the sale deed, but on the market value, which, according to the second respondent, was in the order of Rs. 7,06,312.50. Therefore, additional stamp duty of Rs. 56,077/- should be paid, in addition to Rs. 35,750/- already paid.

(3.) Learned single Judge has taken a view that the market value of the property, as on the date of the execution of the sale deed, has to be taken into account for the purpose of determining the stamp duty payable on the document of conveyance. Therefore, the order passed by the second respondent does not call for interference. The relevant, portion of the order of the learned single Judge is as follows :-