M VELUSAMY Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) INVOKING the writ jurisdiction of this Court, the petitioner has sought for a writ of certiorari to quash the order of the first respondent in Pa. Mu. No. 27094/no. 2/2005 dated 2. 5. 2006, and the consequential demand notice dated 18. 5. 2006, issued by the fourth respondent in mu. Pa. No. 4020/the/2000 with respect to interest portion, as illegal and ultravires to Sec. 47 (A) (4) of the Indian Stamp act 1899 as amended by Act 1 of 2000.

(2.) THE affidavit in support of the petition is perused. The Court heard the learned Counsel on either side.

(3.) THE short facts which led the petitioner to file this writ petition, are as follows: he purchased a house site in Plot No. 50, in Velan nagar, Thennampalayam Extension, comprised in Survey No. 738 (corresponding T. S. No. 449/3 and 449/2) and in S. F. No. 740 (corresponding T. S. No. 447, 448/4) in T. S. Ward No. 4 (Old Ward no. 20) of Tirupur Town, for a sale consideration of rs. 2,00,000/ -. When the document was presented for registration before the third respondent by valuing the property at Rs. 48. 50 per sq. ft. , the third respondent fixed the value at Rs. 645/- per sq. ft. as per the guidelines and referred the matter to the second respondent under sec. 47 (A) (2) of the Indian Stamp Act. Therefrom, an appeal was preferred by the petitioner before the second respondent. The second respondent, on enquiry, re-fixed the value at Rs. 425/- per sq. ft. and directed the fourth respondent to collect the deficit stamp duty together with interest at the rate of 2% per month, and thereafter only, the document could be released, pursuant to which, the fourth respondent has also issued a notice. Under the circumstances, this writ petition has been brought forth before this Court.