SPECIAL DEPUTY COLLECTOR (STAMPS) Vs. J LESSLEY INVICTA

JUDGEMENT

(1.) The appeal is preferred by the Special Deputy Collector (Stamps), Tirunelveli and the Sub Registrar, Melapalayam, Tirunelveli, challenging the order passed in W.P(MD)No.3192 of 2017, dated 23.02.2017. The relief sought in the writ petition is for mandamus seeking direction to the appellants to release the sale deed registered before the second appellant on 14.08.2014 to the respondent.

(2.) The first respondent had purchased punja lands to an extent of 284 cents situate in S.No.484/1A1, at Keezha Veeraraghavapuram Village, Palayamkottai Taluk, Tirunelveli for a valuable consideration of Rs. 17,05,500/-. Having valued the property at Rs. 17,05,500/- paid the stamp duty to the tune of Rs. 1,19,550/- as per the market value. The second appellant, after due registration, referred the document to the first appellant under Section 47-A(1) of the Indian Stamp Act, 1899 (for brevity, 'the Act') for determining the market value alleging that the value mentioned in the sale deed is less than the guideline value and retained the original sale deed. Despite the request to return the said document, the second appellant refused to do so. The respondent has also given objections to the Form I and Form II notices. However, an order was passed by the first appellant on 10.11.2016 calling upon the respondent to pay stamp duty of Rs. 5,58,096/-, as the respondent had paid Rs. 1,19,550/-. The balance amount was sought to be paid within ten days from the date of receipt of the order. Challenging the same, the respondent had preferred an appeal before the Inspector General of Registration, Chennai which is said to be pending till today.

(3.) The issue as to whether the appellants are entitled to retain the document, after registration of the document on the ground of reference under Section 47-A(1) of the Act is no longer res integra as the same has been decided by this Court in a recent judgment of this Court in (Special Deputy Collector (Stamps) Vs.M.Alfred and Others reported in, (2017) 6 CTC 449).