NALINA VEERARAGHAVAN Vs. CHENNAI METROPOLITAN DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) THE petitioner had approached this Court by filing the present writ petition for a Mandamus directing the second respondent to receive and register the sale deed executed by the first respondent in her favour without insisting on stamp duty on the guideline value and accept the stamp duty paid on the actual sale consideration stipulated in the sale deed relating to the property at Plot No.11 in LIG Block No.10, Gudalur, Maramalai Nagar - 603 209.

(2.) THE case of the petitioner is that the property in question was allotted to her under Low Income Group, on hire purchase scheme for a sum of Rs.1,17,110/- and she had to pay the same in monthly installments. After paying the entire sale consideration, the petitioner requested the first respondent to hand over the said plot and execute the sale deed. THE first respondent had also executed a draft sale in her favour. But, the second respondent insisted upon payment of the stamp duty as per the guideline value for registering the same. Hence, the petitioner had approached this Court for the relief set out earlier.

(3.) PER contra, learned Additional Government Pleader appearing for the second respondent contended that the petitioner has to pay the stamp duty as per the guideline value as on the date of registration of the sale deed and he has also relied on the judgment of the Honourable Apex Court reported in 2008 (1) CTC 60 - State of Rajasthan & others v. Khandaka Jain Jewellers, wherein the Honourable Apex Court, according to the learned Additional Government Pleader, held that the stamp duty has to be payable as per the guideline value prevailing on the date of registration of the document.