THE GOVERNMENT OF TAMIL NADU Vs. V. NALINI

JUDGEMENT

(1.) This writ appeal has been filed against the order passed by this Court in W.P. No. 11288 of 2014 dated 22.12.2016.

(2.) The case of the respondent herein is that she was appointed as Junior Assistant on 03.08.1977 in the Registration Department and thereafter promoted as Sub-Registrar in the year 1993. When she was working as Sub-Registrar in the Office of the Joint Sub-Registrar No. 2, Namakkal, one Kandasamy and four others presented a Deed dated 15.05.2006 before her, for registration. After verification of the entire documents, the respondent thought that it was a partition deed and hence registered the same as Partition Deed and assigned Doc.No. 1254/2006. The Audit Department conducted audit in the year 2007 and objected that she registered the document as a Partition Deed instead of registering it as Conveyance Deed and thus there was a loss to the Government by way of under-valuation of document. The District Registrar, Audit, issued an audit note and called for explanation from the respondent and she also submitted a detailed explanation on 21.02.2007, but the same was rejected.

(3.) Thereafter, a demand notice was issued to the said Kandasamy directing to pay a sum of Rs. 39,92,114/- being the difference in stamp duty, stating that it was registered as Partition Deed instead of Conveyance Deed and the said demand notice was quashed by this Court in a writ petition filed by the said Kandasamy, on the ground that the Joint Sub-Registrar has no power to issue such notice. Finally a Committee was constituted to re-audit the document in question and after completion of re-audit, a report dated 12.06.2008 was sent to the appellants to initiate action against the said Kandasamy and to recover the amount in respect of difference in stamp duty.