S NARAYANASWAMY NAICKER Vs. DISTRICT COLLECTOR OF CHENGALPATTU

JUDGEMENT

(1.) The petitioner has filed this petition seeking for a direction to the respondents to refund the excess stamp fees and registration fees collected by the respondents from the petitioner for registering the sale deed.

(2.) Briefly stated the facts are as follows The petitioner filed a suit in O.S. No. 465 of 1975 on the file of District Munsif Court, Kancheepuram for specific performance of the contract of sale and got a decree and the appeal filed by the defendants in A.S No. 27 of 1979 before the Sub Court, Kancheepuram was also dismissed. Even thereafter the defendants have not executed the sale deed and thereupon the plaintiff filed Execution Petition and after complying with the legal formalities, the learned District Munsif, Kancheepuram executed the sale deed in favour of the petitioner. The sale consideration stipulation was Rs. 1,000/- and the sale deed was engrossed on a non-judicial stamp paper to the value of Rs. 120/- i.e., at 12% ad valorem as required under the Stamp Act. But, however, the Joint Sub-Registrar directed the petitioner to pay higher stamp duty namely on the market value of the land at Rs. 14,000/- and demanded the difference in the stamp duty. The representation made by the petitioner was of no avail and he was ordered to pay the difference in stamp duty. Further, under threat of proceedings under Revenue Recovery Act, the amounts were collected from the petitioner and he had remitted Rs. 1,560/- towards additional stamp duty and Rs. 130 towards additional registration charges on 21.7.1984.

(3.) The petitioner having paid the amount, issued a notice to the fourth respondent on 7.1.1986 and the same was duly served upon him on 17.9.1986 and the Government of Tamil Nadu through its Secretary, Commercial Taxes and Religious Endowments Department sent a reply on 15.4.1988, contending that the stamp duly collected from the petitioner was proper. That, thereafter the petitioner has filed this writ petition.