T.K. JAGADEESAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The present case arises from the registration of a lease deed for the purpose of three years with two optional extention of three years each on which stamp duty of Rs. 7,45,100/- was paid.

(2.) The writ petitioner was working a Sub-Registrar in the office of the Joint Sub-Registrar II, Royapettah, Chennai. On 21.04.2010, the above mentioned lease deed was admitted for registration on receipt of stamp duty for three years. Following this, a Quarterly Audit Report for period ending June, 2010 found that the lease period was for nine years and that collecting stamp duty for only three years deprives the Government of Rs.15,60,300/-. A special report was submitted by the District Registrar (Audit) to the Inspector General of Registration on 25.04.2011, on the basis of Quarterly Audit Report. District Registrar (Administration) issued proceedings against lessor and lessee of the above mentioned lease deed demanding deficit stamp duty of Rs.15,60,300/-

(3.) A charge memo dated 10.09.1992 was issued by the Inspector General of Registration under Rule 17(b) of the Tamil Nadu Civil Services (Discipline and Appeal) Rules, based on special report submitted by the District Registrar (Audit), stating that this was failure on the part of the petitioner to collect the required stamp duty for nine years. The petitioner was negligent in not collecting the stamp duty and he thus violated Rule 20(1) of the Tamil Nadu Government Servant's Conduct Rules,1973.